Verfassung des Fürstentums Liechtenstein (1921, as amended 2003); Finanzhaushaltsgesetz (FHG, LR-Nr unconfirmed)

Liechtenstein is a constitutional principality of approximately 39,000–40,500 residents, with a unicameral Landtag of 25 members. The fiscal framework rests on the Verfassung des Fürstentums Liechtenstein (1921, as amended 2003), particularly Arts. 62, 68, 69, and 74, which establish Landtag exclusive budget competence, the constitutional tax-legality principle, the annual Landesvoranschlag (budget) submission requirement, and the Landesrechnungshof (LRH) audit institution. Liechtenstein's fiscal position is exceptional: it maintains an AAA / stable sovereign credit rating (confirmed November 2025) and operates within a customs and monetary union with Switzerland (using the Swiss franc since 1923). Liechtenstein is an EEA member (not EU); it is not subject to the EU Stability and Growth Pact, Fiscal Compact, or EU Two-Pack (Regulation 473/2013). EEA obligations require implementation of EU procurement directives (Dir 2014/24/EU via Annex XVIII) and the EU Whistleblower Directive (2019/1937 via EEA Joint Committee decisions). Source quality is the lowest in the cluster: gesetze.li returned HTTP 500, rechnungshof.li returned ECONNREFUSED, and llv.li returned 403. Primary confirmation rests on the Verfassung text (Constitute Project) and Landtag session records (Landtag working sessions on Landesrechnung, June 2026). Extensive LOW CONFIDENCE fields reflect source gaps, not necessarily legal deficits — Liechtenstein's fiscal discipline is suggested by its AAA credit rating and its adoption of Swiss-parallel governance structures.

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