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Liechtenstein: CRS amendments, updated AEOI guidance

Liechtenstein: CRS amendments, updated AEOI guidance

The government in Liechtenstein made amendments to the common reporting standard (CRS) regulations (LGBl. 2015 No. 358) including:


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  • Additions and changes to the list of reportable jurisdictions
  • Classification of non-profit legal entities

In addition, the tax authority published an updated version of the “AEOI guidance” for Liechtenstein’s financial institutions on aspects of registration, entity classification, due diligence, and reporting obligations for effective implementation of the CRS regime.

Read a January 2019 report [PDF 55 KB]

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