Liechtenstein
Self-employment acquisition income taxed under the progressive national-plus-municipal schedule (effective top ~24%), with AHV/IV social contributions. Crypto holdings are also subject to Liechtenstein's wealth tax via the notional-yield mechanism.
Self-employment (business/professional) income (Erwerbseinkommen) - not capital gains.
Progressive national income tax with municipal surcharge; effective combined top rate ~22.4-24%.
Self-employed pay AHV/IV/FAK contributions (~11%+) plus mandatory pension.
Register self-employment with the AHV office and tax administration; wealth tax applies via a notional 4% yield added to income.
No special crypto income rule; USDC profit-share taxed as ordinary acquisition income at CHF value; crypto holdings fall under wealth tax.