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.