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Abonner Fürstentum Liechtenstein

Fürstentum Liechtenstein

ikr: Tax Act amendment adopted by the Diet

Vaduz (ots)

In its meeting of 7 June 2018, the Liechtenstein Parliament adopted amendments to the Tax Act. The amendments were based on the review of the Liechtenstein Tax Act by the EU Code of Conduct Group regarding tax transparency, fair business taxation, and the implementation of the minimum standards to prevent BEPS.

Concerning Liechtenstein, the EU working group identified room for improvement in a few areas of the Liechtenstein corporate income tax law (missing anti-abuse provisions for dividends, capital gains, and the interest deduction on equity as well as the asymmetric treatment of capital gains and losses). In order to address these points, the Government has committed itself to carry out the required adjustments to the Tax Act by the end of 2018.

With its decision of 7 June 2018 Liechtenstein sends a clear message confirming its commitment to the EU criteria for fair business taxation. Provided that the time-limit for the referendum expires unused and the Hereditary Prince gives his consent, the amendments will enter into force in early July. In parallel, the necessary steps will be taken to ensure that Liechtenstein is accepted into the group of countries whose corporate income tax system is considered as "compliant".

The text of the possible referendum can be accessed electronically under www.rk.llv.li and is also available from the Government Chancellery.

Contact:

Ministerium für Präsidiales und Finanzen
Markus Biedermann, Generalsekretär
T +423 236 60 09

Plus de actualités: Fürstentum Liechtenstein
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