Liechtenstein: Updated instructions, FATCA reporting

Liechtenstein: Updated instructions, FATCA reporting

The tax authority of Liechtenstein on 6 April 2020 issued an updated version of instructions for FATCA reporting.


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Updated sections concern:

  • Taxpayer identification number (TIN) of account holder (section 4.1)
  • TIN of a substantial owner (section 4.2)
  • Global intermediary identification numbers (GIINs) of reporting financial institutions for trustee documented trust (TDT) constellations (section 4.3)
  • DocTypeIndic FATCA1-new (FL trust with TDT) and DocTypeIndic regarding FATCA4-amended (sections 12.2 and 12.6)

Read an April 2020 report [PDF 74 KB] prepared by the KPMG member firm in Liechtenstein

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