White-Collar Crime 2025

LIECHTENSTEIN Trends and Developments Contributed by: Stefan Wenaweser and Julia Köpf, Marxer Attorneys

Special rules for juveniles Anyone who has not yet reached the age of 14 at the time of the offence is not punishable. If the offender was 14 but not yet 18 at the time of the offence (“juve - nile”), liability is excluded if, for specific reasons, they were not mature enough to appreciate the unlawful - ness of their conduct or act accordingly. If the offender is a juvenile, both the maximum and minimum fines Fines that have become final must be paid within 14 days. If not, enforcement is carried out under the Exe - cution Act (EO). Substitute prison sentences are no longer provided for under the VStG, given the dispro - portionate difficulties involved. Compulsory enforce - ment of fines is deemed sufficient. are reduced by half. Enforcement of fines A penalty can no longer be enforced once three years have passed since it became final. The limitation peri - od excludes: • time spent in proceedings before the Constitutional Court or the EFTA (European Free Trade Associa - tion) Court; • periods when enforcement was inadmissible, sus - pended, postponed, or interrupted; and • periods during which the punished person was abroad. Unless otherwise specified by law, an administra - tive penalty is deemed expunged five years after it becomes final.

Liechtenstein (LV). Decisions of the government or an appeals commission may be challenged before the Administrative Court. In this context, it should be noted that due to a judicial reform, the Supreme Court in Liechtenstein will also act as Administrative Court from 1 January 2026. The VStG ensures that appeal bodies cannot impose harsher penalties than those contained in the original decision. Within appeal proceedings, all arguments in defence may be raised; whether presented previ - ously or for the first time. The appeal authority has full jurisdiction: it may render a reformatory decision settling the matter on the merits, a formal decision, eg, in the case of late submissions, or annul the contested decision and remit the case to the first instance for reconsideration. Each decision must also inform the accused of their right to legal aid defence counsel during the appeal process. An objection (“ Einspruch ”) against a penalty order (“ Strafverfügung ”) may be lodged with the authority that issued the penalty order in writing within 14 days of delivery. If submitted in time and the 14-day period expires without withdrawal, ordinary proceedings are deemed to have commenced. Where only the fine or the costs decision is contested, the issuing authority decides; otherwise, the entire penalty order becomes void. However, if the fine imposed does not exceed CHF5,000, only an appeal (“ Beschwerde ”) is admissi - ble. Importantly, an appeal decision may not impose a more severe penalty than the decision of first instance.

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