Liechtenstein has 20 tax agreements in force, as reported in its response to the Peer Review questionnaire. Five of those agreements, the agreements with Austria, Iceland, Jersey, Lithuania and Monaco, comply with the minimum standard.

Liechtenstein signed the MLI in 2017 and deposited its instrument of ratification on 19 December 2019. The MLI entered into force for Liechtenstein on 1 April 2020. Liechtenstein’s agreements with Germany and Switzerland are subject to a complying instrument.

Liechtenstein is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Liechtenstein.


← 1. For its agreements listed under the MLI, Liechtenstein is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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