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Liechtenstein: Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns

Consultation ends on May 11, 2026

april 21, 2026

The government launched a consultation on amendments to the domestic GloBE law to implement the OECD/G20 Inclusive Framework’s side-by-side Package and the exchange of GloBE information returns.

The amendments would align the existing safe harbor framework with the new safe harbor architecture, as the current authorization for simplified supplementary tax determinations is limited to tax years beginning on or before December 31, 2026, and ending before July 1, 2028.

In addition, the amendments would authorize the government to designate partner states for exchanging GloBE information returns under the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA).

The consultation ends on May 11, 2026.


For more information, contact a KPMG tax professional in Liechtenstein:

Markus Bürkler | mbuerkler@kpmg.com

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