Since 1923, there has been no border control between Liechtenstein and Switzerland.
The government of Liechtenstein taxes personal income, business income, and principal (wealth). The basic rate of personal income tax is 1.2%. When combined with the additional income tax imposed by the communes, the combined income tax rate is 17.82%.[42] An additional income tax of 4.3% is levied on all employees under the country's social security programme. This rate is higher for the self-employed, up to a maximum of 11%, making the maximum income tax rate about 29% in total. The basic tax rate on wealth is 0.06% per annum, and the combined total rate is 0.89%. The tax rate on corporate profits is 12.5%.[41]
https://en.wikipedia.org/wiki/Liechtenstein#Economy
https://taxfoundation.org/top-individual-income-tax-rates-europe-2019/