Liechtenstein: Guidance for FATCA and AEOI reviews

Liechtenstein: Guidance for FATCA and AEOI reviews

The tax authority of Liechtenstein has issued a “control report” template that will be used for the 2020 reviews of FATCA and automatic exchange of information (AEOI) obligations resulting from various international agreements and domestic laws. The reviews will be carried out by the tax authority or independent third-party auditors for the period from 2015 to 2019.


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The tax authority also issued guidelines for the control report that specify the procedure and requirements for conducting the reviews. The guidelines provide information regarding the principles of the reviews, duties of the auditors, and content of the control report.

Read a February 2020 report prepared by the KPMG member firm in Liechtenstein

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