GloBE Country Guide: Liechtenstein

Summary

Status Enacted Law
LawOn December 22, 2023, the Minimum Tax Act (to implement the GloBE Rules), was published in the Official Gazette of Liechtenstein, No. 2023/484.
Effective DateJanuary 1, 2024.
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesNot Provided
Safe HarboursCbCR Safe Harbour + Transitional Penalty Relief

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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