Liechtenstein: Additional Pillar Two registration requirement adopted

New registration requirement complements one already in place.

The Parliament on November 7, 2025, approved Pillar Two amendments to introduce an additional registration requirement for Liechtenstein-based constituent entities that will submit the GloBE information return (GIR).

The deadline for this registration requirement is 15 months after the end of the fiscal year (18 months for the transition year). Ultimate parent entities and designated filing entities located in Liechtenstein need to comply with this registration requirement to have access to the online filing portal.
This new registration requirement complements the one already in place. All local constituent entities and local excluded entities in Liechtenstein are still required to register within 12 months from the end of the fiscal year during which the group is subject to the GloBE model rules.
In addition, the amendments establish rules on the submission of the GIR and the exchange with other jurisdictions that have signed the GIR Multilateral Competent Authority Agreement (MCAA). Liechtenstein signed the GIR MCAA on September 29, 2025.

The amendments become effective January 1, 2026.

Read a November 2025 report prepared by KPMG’s EU Tax Centre

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Liechtenstein: Additional Pillar Two registration requirement adopted

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