LIECHTENSTEIN
KnowYourCountry
Bilateral
exchange of
information
Agreements
in place?
Andorra, Antigua, Australia, Belgium,
Denmark, Faroes, Finland, France,
Germany, Greenland, Iceland,
Ireland, Monaco, Netherlands,
Norway, St Kitts & Nevis, St Vincent &
Grenadines, Sweden, United
Kingdom, USA
Income Tax Rate
Corporate Tax Rate
Sales Tax Rate / VAT
17.82% + surcharge
7.5% / 15%
6.5%
The above information is for general information purposes only and will not reflect the more complicated
tax regime for this country nor is it intended to represent the true tax burden to either the corporation or the
individual in the country.
_______________________________________________________________________

20 September 2011  -  Peer review report focusing on legal frameworks which allow for
transparency and exchange of tax information now available.

Key Findings:

Liechtenstein has made rapid progress in developing exchange of information
mechanisms since March 2009. Its competent authority has powers to obtain all relevant
information, including from banks. It has a network of agreements supporting international
exchange of information, though some action to strengthen this is recommended. The
peer review identified gaps concerning availability of ownership and accounting
information. Provided Liechtenstein takes the necessary measures to address these
deficiencies, its Phase 2 review will proceed in the second half of 2012.


To view report click here
Last Updated:   20 September 2011