Liechtenstein: Updated guidance on AEOI data transmissions

Liechtenstein: Guidance on AEOI data transmissions

The tax authority of Liechtenstein issued guidance concerning the automatic exchange of information (AEOI) data transmissions for 2021, and regarding non-reciprocal AEOI partner states under the common reporting standard (CRS) regime.


The guidance notes that AEOI data will not be transmitted in 2021 for certain AEOI partner states because they do not currently meet with all the legal requirements of the treaty. For example, when the Convention on Mutual Administrative Assistance in Tax Matters is not yet in force for the relevant period, the corresponding data exchange cannot take place. AEOI partner states for which no AEOI data is to be transmitted to the tax administration in 2021, analogous to "permanently non-reciprocal states", are:

  • Maldives
  • Oman
  • Trinidad and Tobago

There is specific treatment for “permanently non-reciprocal states” and notification obligations for passive non-financial entities and AEOI due diligence obligations must be fully observed. Maldives, Oman, and Trinidad and Tobago do not have a reporting obligation or an information or forwarding obligation under the AEOI rules.

Other countries must satisfy the AEOI obligations under treaty and statutory provisions.

Read a March 2021 report [PDF 72 KB] prepared by the KPMG member firm in Liechtenstein

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