Liechtenstein: Updated AEOI guidance

Liechtenstein: Updated AEOI guidance

The tax authority of Liechtenstein issued updated guidance concerning the automatic exchange of information (AEOI).


The changes primarily relate to adjustments required pursuant to provisions of the AEOI implementing legislation that was effective 1 January 2021, including elimination of the so-called “opt-in” option.

The tax authority also issued guidance relating to the updated AEOI guidance and regarding an expected revision of FATCA questions and answers (Q&As).

Further, the revised version of the AEOI guidance, as well as the prior versions, are now available on the tax administration's website.

Read an April 2021 report [PDF 82 KB] prepared by the KPMG member firm in Liechtenstein

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