Liechtenstein: Updated FATCA guidance

Guidance in the form of “frequently asked questions” (FAQs)

Guidance in the form of “frequently asked questions” (FAQs)

The tax authority of Liechtenstein issued updated FATCA guidance in the form of “frequently asked questions” (FAQs).

The updates primarily relate to the adjustments required due to the revised provisions of the FATCA law that became effective 1 January 2021.

Other updates concern:

  • Clarifications regarding Liechtenstein funds that do not have effective bearer shares
  • Instructions related to missing U.S. tax identification numbers (TINs) for account holders and controlling persons

Read a June 2021 report [PDF 134 KB] prepared by the KPMG member firm in Liechtenstein


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