Umzug nach Lithuania: Steuern, Aufenthalt und Leben
So werden Sie in Lithuania steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Lithuania the top income tax rate is 32%, dividends are taxed at up to 15% and companies pay 17% corporate tax.
How to move and become tax resident
You can become tax resident in Lithuania from arrival once you take up residence (Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs)). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Lithuania — see the list below.
Living there
Vilnius has a warm-summer continental climate with winter highs around -1.8 °C and summer highs around 23.5 °C.
Key facts
| Höchste Einkommenssteuer | 32% |
|---|---|
| Dividendensteuer | 15% |
| Gewinnsteuer | 17% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | warm-summer continental · -1.8° / 23.5° (Vilnius) |
Aufenthaltsprogramme in Lithuania
Aktive Programme
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Temporary residence permit – company manager/shareholder (business) — Investition CHF 26'320 · 2026-10
Russian citizens' TRP applications not accepted (national sanctions law extended to end-2027)
- Temporary residence permit – investor (EUR 260k / investment agreement) — Investition CHF 244'400 · 2026-10
No real-estate golden visa in Lithuania; Russians excluded
- Startup Visa Lithuania — entrepreneur · 2026-10
- Residence for persons of Lithuanian descent / citizenship restoration — ancestry · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · 2026-10
- Temporary residence permit – family reunification — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Lithuania to become tax resident?
ab Zuzug. Permanent residence or centre of vital interests in Lithuania; or 183 days (280 over 2 yrs) Worldwide income
How much tax will I pay in Lithuania?
In Lithuania the top income tax rate is 32%, dividends are taxed at up to 15% and companies pay 17% corporate tax.
Which residence programmes does Lithuania offer?
EU/EEA/Swiss free movement – registration certificate; Temporary residence permit – company manager/shareholder (business) (CHF 26'320); Temporary residence permit – investor (EUR 260k / investment agreement) (CHF 244'400); Startup Visa Lithuania; Residence for persons of Lithuanian descent / citizenship restoration
What is the usual way to move to Lithuania?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.