1.1. Contact organisation
Office of Statistics Liechtenstein
1.2. Contact organisation unit
Office of Statistics Liechtenstein
1.3. Contact name
Restricted from publication1.4. Contact person function
Restricted from publication1.5. Contact mail address
Office of Statistics Liechtenstein
Aeulestrasse 51
9490 Vaduz
Liechtenstein
1.6. Contact email address
Restricted from publication1.7. Contact phone number
Restricted from publication1.8. Contact fax number
Restricted from publication2.1. Metadata last certified
4 April 20242.2. Metadata last posted
4 April 20242.3. Metadata last update
4 April 20243.1. Data description
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.
3.2. Classification system
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)
3.3. Coverage - sector
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.
3.4. Statistical concepts and definitions
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).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Liechtenstein
3.8. Coverage - Time
From 2018 to 2022
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
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.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Data protection is part of the national statistics law (LGBl. 2008 Nr. 271).
7.2. Confidentiality - data treatment
No treatment, because data are only available for Liechtenstein. No data available by economic activity.
8.1. Release calendar
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 levies (Umweltabgaben).
The publication environmental levies (Umweltabgaben) is published annually in December.
8.2. Release calendar access
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
8.3. Release policy - user access
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
10.1. Dissemination format - News release
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.
10.2. Dissemination format - Publications
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
10.3. Dissemination format - online database
Online database for environmentals taxes
https://etab.llv.li
see Raum, Umwelt und Energie -> Umweltabgaben
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
No other format used.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
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
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
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
11.1. Quality assurance
The publications are always controlled by a second person of the Office of Statistics. Data are compared with data of the last year.
11.2. Quality management - assessment
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.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
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.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
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.
No data revisions in transmitted data for 2018 to 2022
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
No undercoverage.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
No processing errors.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Data for the most recent year are available at t+11 months. There exist no provisional data.
14.1.1. Time lag - first result
No estimates published. Data on environmental taxes are published nationally before they are transmitted to Eurostat. There are no more recent data available.
14.1.2. Time lag - final result
Data for the most recent year are available at t+11 months.
14.2. Punctuality
Liechtenstein transmitted the data to Eurostat on 04.04.2024, covering the years 2018 to 2022.
14.2.1. Punctuality - delivery and publication
Data were transmitted to Eurostat 26 days before target date.
15.1. Comparability - geographical
Data are geographically comparable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Data are comparable over time.
15.2.1. Length of comparable time series
From 1995 to 2022.
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.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|
|
|
|
|
|
|
|
|
|
|
|
15.3. Coherence - cross domain
Coherence between environmental taxes and tax statistics.
15.3.1. Coherence - sub annual and annual statistics
There exist no sub annual data.
15.3.2. Coherence - National Accounts
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.
Methodical information on tax statistics is published in methodology and quality in the publication "revenue, levies" (Steuern, Abgaben).
The publication revenue, levies is published 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 revenue, levies (Steuern, Abgaben) is available in English on the eTab web portal of the Office of Statistics https://etab.llv.li
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
15.4. Coherence - internal
Data are consistent.
No data available on cost and burden.
17.1. Data revision - policy
No provisinal data published.
17.2. Data revision - practice
No data revisions in data transmission 2024.
17.2.1. Data revision - average size
No data revisions in data transmission 2024.
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.
17.2.2. Status of data
Final data.
18.1. Source 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.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
| Energy taxes |
Mineral oil tax |
Duty share |
| Mineral oil tax surcharge |
Duty share |
|
| Klimarappen |
Tax Statistics |
|
| CO2-Abgabe |
Tax Statistics |
|
| CO2-Ertrag auf Treibstoffabsatz |
Tax Statistics |
|
| Transport taxes
|
Motor vehicle tax |
Tax Statistics |
| Motor vehicle purchase tax |
Duty share |
|
| Distance and weight-based fee on heavy vehicles (fee) |
National budget (Landesrechnung) |
|
| Pollution taxes |
Incentive tax on sulphur content in light fuel oil |
Duty share |
| Incentive tax on sulphur content in petrol and diesel oil |
Duty share |
|
| Incentive tax on VOC's |
Duty share |
|
| Resource taxes |
- |
- |
18.2. Frequency of data collection
Annually.
18.3. Data collection
Adminstrative data are used.
18.4. Data validation
Data are compared with data of the last year.
18.5. Data compilation
No data imputation used.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|
|
|
|
|
|
|
|
|
|
|
|
18.5.3. Compilation of estimations
No estimations used.
18.5.4. Compilation of revenue payable by non-residents
The Office of Statistics did no estimations for taxes paid by non-residents.
18.5.5. Compilation of revenue broken down by payer for years before 2008
The Office of Statistics did no recalculations for the years before 2008 NACE rev2, because Liechtenstein does not transmit data by economic activity.
18.6. Adjustment
No adjustment used.
18.6.1. Seasonal adjustment
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.
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.
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
The data refer to the calendar years.
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.
No data revisions in transmitted data for 2018 to 2022
Million National Currency (MNAC)
No data imputation used.
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.
See concept 8.1
Data for the most recent year are available at t+11 months. There exist no provisional data.
Data are geographically comparable.
Data are comparable over time.