Office of Statistics

Office of Statistics

Office of Statistics Liechtenstein

Aeulestrasse 51

9490 Vaduz

Liechtenstein

Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer

A. Classification according to type of environmental tax

For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).

B. Environmental taxes by economic activity

Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)

Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents. 

 The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Liechtenstein

From 1995 to 2021

Not applicable.

Million National Currency (MNAC)

The data refer to the calendar years.

Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.

The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.

Not applicable.

Data protection is part of the national statistics law (LGBl. 2008 Nr. 271).

No treatment, because data are only available for Liechtenstein. No data available by economic activity.

The Office of Statistics has a release calendar which is publicly accessible on the home page of the Office of Statistics.

Data on environmental taxes are disseminated in the publication environmental statistics (Umweltstatistik). The publication environmental statistics (Umweltstatistik) is published yearly in December.

A release calendar is available on the home page of the Office of Statistics. 

https://www.statistikportal.li/de/anwendungen-datenbanken/erscheinungskalender

Data on environmental taxes are disseminated in the publication environmental levies (Umweltabgaben).

https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben

All users are informed at the same time. The Office of Statistics (Amt für Statistik) has an E-Mail newsletter. Statistics users can subscribe to the newsletter (e.g. environmental statistics (Umweltstatistik)) on the home page of the Office of Statistics. The newsletter is sent out when the publication is disseminated on the homepage of the Office of Statistics.

https://newson.llv.li/

See concept 8.1

A newsletter is sent out. It contains some short information about the publication released, a link to download the publication and a link to the topic on the homepage of the Office of Statistics.

Data on environmental taxes are released in the publication environmental levies (Umweltabgaben). Environmental statistics are released online, as Excel-File and interactive tables (available only in German).

Online publication and Excel-file: https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben

Interactive tables: https://etab.llv.li

Online database for environmentals taxes

https://etab.llv.li

see Raum, Umwelt und Energie -> Umweltabgaben

Not applicable.

Not applicable.

No other format used.

Not applicable.

Methodical information is published in methodology and quality of the environmental statistics (Umweltstatistik).

https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben

see Methodik & Qualität

Not applicable.

Information about quality is published in the chapter methodology and quality of the environmental statistics (Umweltstatistik).

https://www.statistikportal.li/de/themen/raum-umwelt-und-energie/umweltabgaben

see Methodik & Qualität

The publications are always controlled by a second person of the Office of Statistics. Data are compared with data of the last year.

For environmental taxes administrative data are used. Data are compared with data of the last year.

For Liechtenstein no data by economic activity are available. 

In Liechtenstein the Government and Non-Governmental Organisations (NGO’s) as well as the general public belong to the users of the environmental taxes published in the publication environmental levies (Umweltabgaben) by the Office of Statistics Liechtenstein.

Not applicable.

Not applicable.

New taxes that are included in the tax statistics of the Office of Statistics are also included in the environmentally related taxes if the tax base belongs to the list of environmental tax bases.

Not applicable.

For Liechtenstein, there exist no data by economic activity. It is not planned to evaluate the environmental taxes by economic activity because there are no data available and Liechtenstein has no obligation to transmit these data. 

Data revisions made for transport taxes for the years 2002 - 2019 in data transmission 2022. The tax "Distance and weight-based fee on heavy vehicles" was corrected into a fee in accordance with the tax statistics of the Office of Statistics.

Not applicable.

Not applicable.

No undercoverage.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

No processing errors.

Not applicable.

Data for the most recent year are available at t+11 months. There exist no provisional data.

No estimates published. Data on environmental taxes are published nationally before they are transmitted to Eurostat. There are no more recent data available.

Data for the most recent year are available at t+11 months.

Liechtenstein transmitted the data to Eurostat on 14.04.2023, covering the years 1995 to 2021.

Not applicable.

Data are geographically comparable.

Not applicable.

Data are comparable over time.

From 1995 to 2021.

Data revisions made for transport taxes for the years 2002 - 2019 in data transmission 2022. The tax "Distance and weight-based fee on heavy vehicles" was corrected into a fee in accordance with the tax statistics of the Office of Statistics.

It is possible that new taxes were introduced or taxes were repealed.

Coherence between environmental taxes and tax statistics.

There exist no sub annual data.

The environmentally related taxes are taken from the tax statistics of the Office of Statistics and from the customs duty share for Liechtenstein, which is calculated by the "Eidgenössische Oberzolldirektion" of Switzerland and transmitted to the Office of Statistics by the Financial Affairs Unit. The tax statistics of the Office of Statistics are compiled in compliance with ESA1995 and ESA2010.

Information on methods and quality for the tax statistics of the Office of Statistics can be found in the chapter methods and quality in the publication tax statistics. The tax statistics can be downloaded on the homepage of the Office of Statistics 

https://www.statistikportal.li/de/themen/staat-und-politik/steuern-abgaben (available only in German). Some Information on tax statistics (revenue statistics) is available in English on the eTab web portal of the Office of Statistics https://etab.llv.li.

Data are consistent.

No data available on cost and burden.

No provisinal data published.

No data revisions in data transmission 2023.

No data revisions in data transmission 2023.

Data revisions made for transport taxes for the years 2002 - 2019 in data transmission 2022. The "Distance and weight-based tax on heavy vehicles" was corrected into a fee in accordance with the tax statistics of the Office of Statistics.

Final data.

Administrative data sources.

The environmentally related taxes are taken from the tax statistics of the Office of Statistics and from the customs duty share for Liechtenstein, which is calculated by the "Eidgenössische Oberzolldirektion" of Switzerland and transmitted to the Office of Statistics by the Financial Affairs Unit.

For Liechtenstein no data by economic activity are available.

Yearly.

Adminstrative data are used.

Data are compared with data of the last year.

No data imputation used.

Not applicable.

No estimations used.

The Office of Statistics did no estimations for taxes paid by non-residents.

The Office of Statistics did no recalculations for the years before 2008 NACE rev2, because Liechtenstein does not transmit data by economic activity.

No adjustment used.

Not applicable.

Liechtenstein does not have any data on environmentally related taxes by economic activity. For Liechtenstein, only the total value of environmentally related

taxes is available.