Liechtenstein: Updated CRS guidance, including implementation of CRS 2.0
Newsletter 03/2026
The Liechtenstein tax authority on April 2, 2026, issued Newsletter 03/2026, providing the following updates:
- Revision of the AEOI-guidance
- Overview of CRS 2.0
- Reasonable efforts to obtain TINs and dates of birth (DOBs)
- Submission of individual CRS reports
- Amendments to the CRS XML schema and reporting portal
Additionally, the tax authority on April 14, 2026, issued an updated version of its CRS reporting instructions in accordance with XML schema version 2.0, as well as an updated version of its additional instructions relating to XML schema version 2.0 or 3.0.
Read an April 2026 report prepared by the KPMG member firm in Liechtenstein