GloBE Country Guide: Liechtenstein


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

  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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