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Liechtenstein: Amendments to AEOI regulations, CRS rules

Liechtenstein: Amendments to AEOI regulations, CRS rule

The tax authority of Liechtenstein issued amendments to the regulations concerning the automatic exchange of financial information (AEOI) in tax matters.


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The following amendments have an effective date of 1 January 2020.

  • Amended definition of “capital deposit account” for the purpose of the rules for the establishment of legal entities, under exempt accounts, including a requirement that the establishment is completed within 90 days from the date when the account was opened, and the amount paid in was credited to the legal entity
  • Removal of accounts of associations that do not pursue economic purposes from the list of exempt accounts
  • Addition of Ecuador, Kazakhstan, and Oman under Appendix 1 of the common reporting standard (CRS) regulations as partner countries for automatic exchange of financial accounts reporting

Read a January 2020 report [PDF 71 KB] prepared by the KPMG member firm in Liechtenstein

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