On December 23, 2025, Liechtenstein’s Official Gazette included amendments to the Pillar 2 law and regulation to implement domestically the OECD provisions for the exchange of information in the GloBE Information Return (GIR) under the multilateral agreement between competent authorities on the exchange of GloBE information (GIR MCAA).
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On January 9, 2025, Liechtenstein released its GloBE Registration form (submitted via email within 6 months of the end of the fiscal year).
On March 28, 2024, the Decree on the minimum taxation of large groups of undertakings (the ‘GloBE Regulation’) was published in the Official Gazette.
The Minimum Tax Act (to implement the EU Minimum Tax Directive) was published in the Official Gazette of Liechtenstein, No. 2023/484
English Translation of Liechtenstein’s Global Minimum Tax Law
Liechtenstein has announced it is to issue a consultation on a Pillar Two Global Minimum Tax in March 2023.
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