Amendment of Liechtenstein tax law and specific regulations of Liechtenstein – Switzerland DTA
In this ATU information letter you will learn more about the amendment of Liechtenstein tax law and specific regulations of Liechtenstein – Switzerland DTA.
In this ATU information letter you will learn more about the automatic exchange of country-by-country reports by multinational corporate groups.
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.
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.
The information contained in this brochure aims to give a first impression of the legal requirements and utilisation of the different company and legal forms in Liechtenstein.
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.
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.