Liechtenstein: Updated FATCA reporting technical guidance

Supersedes the version published on 1 June 2022

Supersedes the version published on 1 June 2022

The tax authority of Liechtenstein issued updated FATCA reporting technical guidance that supersedes the version published on 1 June 2022.

The updated sections include:

  • Section 4.3 related to a non-U.S. legal entity account: If the account holder is a non-U.S. entity and does not have a tax identification number (TIN), then the value “NA” must be entered in the TIN field of the account holder. Additionally, the value “LI” must be entered in the “TIN issued by” field. This is a new requirement as of 8 April 2022.
  • Section 10 related to corrections: For corrections in connection with special cases relating to non-U.S. entity account holders under section 4.3 (see above), the report may not be corrected or amended with the reporting type FATCA2 and FATCA4 respectively. Instead, the original report should be voided with reporting type FATCA3 and then resubmitted with reporting type FATCA1.

Read an October 2022 report [PDF 192 KB] prepared by the KPMG member firm in Liechtenstein


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.