Status | Enacted Law |
Law | On December 22, 2023, the Minimum Tax Act (to implement the GloBE Rules), was published in the Official Gazette of Liechtenstein, No. 2023/484. |
Effective Date | January 1, 2024. |
IIR | Yes (2024) |
UTPR | Yes (2025) |
QDMTT | Yes (2024) |
Filing Deadlines | Not Provided |
Safe Harbours | CbCR Safe Harbour + Transitional Penalty Relief |
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