ATU Bulletin

Download our ATU Bulletins as PDF documents here. You can also order print versions online.

  • No. 32 - Charitable foundations under Liechtenstein law and the option to structure these as a protected cell company
    German - English - French - Italian
  • No. 31 - Changes to Liechtenstein’s tax law since 2014
    German - English - French - Italian
  • No. 30 - Liechtenstein asset structures and the automatic exchange of information (AEOI)
    German - English - French - Italian
  • No. 29 - Liechtenstein–Switzerland DTA: New opportunities for asset structuring in Liechtenstein
    German - English - French - Italian
  • No. 28 - The protected cell company
    German - English - French - Italian - Russian
  • No. 27 - Reform of Liechtenstein's tax law
    (Update of Bulletin No. 22) German - English - French - Italian
  • No. 26 - Asset structuring in Liechtenstein focusing on selected double taxation agreements
    German - English - French - Italian
  • No. 25 - Regularisation of tax liabilities from the past and asset structuring in the future under the Liechtenstein-Austrian tax Agreement
    German - English - French - Italian
  • No. 24 - Trust and foundation after the reforms of the foundation and tax laws
    German - English - French - Italian
  • No. 23 - Tax planning for Liechtenstein companies with permanent establishments in Switzerland.
    German - English - French - Italian
  • No. 22 - Liechtenstein's new tax law. This publication is presently being updated.
  • No. 21 - Acquisition of vatable services from a low-tax country. Properties held in France by Liechtenstein companies. TIEA with Germany. Double Taxation Agreement with Luxembourg.
    German - English - French - Italian
  • No. 20 - has been replaced by Bulletin No. 22.
  • No. 19 - British Virgin Islands
    German - English - French - Italian
  • No. 18 - The new Liechtenstein foundation law
    German - English - French - Italian
  • No. 17 - Uruguay – small country – big opportunities
    German - English - French - Italian - Spanish
  • No. 16 - Residency and settlement in the Principality of Liechtenstein. France and the 3% "penalty tax" on French properties held by foreign companies.
    German - English - French - Italian
  • No. 15 - The Societas Europaea in the Principality of Liechtenstein
    German - English - French - Italian
  • No. 14 - Experiences with the revised due diligence legislation. Focus on the Liechtenstein charitable foundation.
    German - English - French - Italian

    No. 13 - Asset Management Act. EU Taxation of savings income.
    German - English - French - Italian
  • No. 12 - EU taxation of savings income
    German - English - French - Italian
  • No. 11 - Developments in the law governing foundations. US withholding tax and the problem of "Qualified Intermediary" (QI) status - amendments published on 10 July 2003. New minimum requirements for personal particulars in applications for entry in the Liechtenstein Public Register.
    German - English - French - Italian
  • No. 10 - Tax consequences of a foundation being dissolved for lack of assets. Changes in relation to the official dissolution of legal entities. Completely revised Public Register Law in force since 18 February 2003. More about the ATU.
    German - English - French - Italian
  • No. 9 - The financial transaction as the legal object of the Liechtenstein law on due diligence and related matters. Transferring the registered office of a Liechtenstein company abroad. Money laundering directive of the European Union (EO-MLD). Holding shares in listed French companies. Professional secrecy in Liechtenstein trust activities.
    German - English - French - Italian
  • No. 8 - Informationen zur Ausübung des Treuhänderberufes in Liechtenstein. Informationen zur Ausübung von Revisionsstellen-Mandaten in Liechtenstein (not available in English)
    German - French - Italian
  • No. 7 - Legal and generally accepted commercial principles of financial reporting. Notes on the annual accounts of the Company Limited by Shares.
    German - English 
  • No. 6 - Due diligence by the Liechtenstein financial intermediary in the processing of financial transactions
    German - English - French - Italian
  • No. 5 - Disclosure under Liechtenstein's Law on Persons and Companies (PGR) Amendments to harmonise with the First and Fourth EU directives. Supplement: Amendments relating to the Liechtenstein Company Law with effect from 1 January 2001.
    German - English - French - Italian

    Supplement No. 5
    German - English - French - Italian
  • No. 4 - Planned amendments to harmonise Liechtenstein's Law on Persons and Companies (PGR) with the First and Fourth EU directives
    German - English - French - Italian

    Supplement No. 4
    German
  • No. 3 - Vergleich der Sorgfaltspflichtgesetzgebung Schweiz / Liechtenstein (not available in English)
    German - French - Italian
  • No. 2 - Professsional secrecy in Liechtenstein's trustee business. The introduction of the euro in the European Monetary Union. Increase in value added tax (VAT) with effect from 1 January 1999.
    German - English - French - Italian
  • No. 1 - Lower formation duties in Liechtenstein. Legislation on the duty to exercise due diligence.
    German - English - French - Italian