Blog

10/17/2018 - Bulletin

ATU Bulletin No. 31

Changes to Liechtenstein’s tax law since 2014

Overview: A few years have passed since the revision to Liechtenstein’s tax law on 1 January 2011. It is fair to say that this revision fulfilled expectations. Liechtenstein’s tax law system is regarded as a modern and attractive policy that provides companies and legal entities based here with a tax-friendly and stable environment while promoting Liechtenstein considerably as an economic centre.

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10/17/2018 - Information letters

ATU Information letter November 2018

Taxation according to expenditure (lump-sum tax) – Articles 30-34 of the Liechtenstein Tax Act (Steuergesetz)

In this ATU information letter you will learn more about the lump-sum taxation in Liechtenstein, the requirements and other relevant information on the topic.

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2/5/2018 - Information letters

ATU information letter February 2018

Two Principalities: New convention between Monaco and Liechtenstein

We would like to take this opportunity to inform clients with residence in Monaco, but also clients who take into consideration the possibly move to Monaco.

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4/26/2016 - Bulletin

ATU Bulletin No. 30

Liechtenstein asset structures and the automatic exchange of information (AEOI)

Preliminary comments: Since 1 January 2016 the automatic exchange of information in tax matters (AEOI) has been applicable in Liechtenstein. AEOI has been implemented in accordance with the provisions of the Common Reporting Standard (CRS). The AEOI regime is based on the AEOI agreement concluded between Liechtenstein and its EU partner countries, which regulates the exchange of information on financial accounts of relevance for tax purposes. The information to be exchanged is based on the KYC information of Liechtenstein financial intermediaries.

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