Liechtenstein: Guidance for association accounts, club accounts compliance with CRS

Liechtenstein: Guidance for association accounts, clubs

The Tax Authority of Liechtenstein issued a document containing “decision trees” that are intended to be used by “association accounts from the perspective of affected banks” and “club accounts from the perspective of the clubs concerned” under the automatic exchange of information (AEOI) regime for the 2020 reporting period.


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The decision trees are intended to help financial institutions comply with their reporting obligations under the common reporting standard (CRS) regime.

Read a May 2020 report [PDF 68 KB] prepared by the KPMG member firm in Liechtenstein

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