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QDMTT: Legislative Tracker

GloBE Country Guide: Switzerland

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Summary: GloBE Country Guides
South Korea: GloBE Country Guide
The Netherlands: GloBE Country Guide
The United Kingdom: GloBE Country Guide
Switzerland: GloBE Country Guide
Sweden: GloBE Country Guide
Japan: GloBE Country Guide
Germany: GloBE Country Guide
Liechtenstein: GloBE Country Guide
Ireland: GloBE Country Guide
New Zealand: GloBE Country Guide

GloBE Country Guide: Liechtenstein

Summary

Status Draft Law
LawOn March 29, 2023, Liechtenstein published draft legislation for the implementation of the Pillar Two GloBE Rules.
Effective DateProposed January, 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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Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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