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Liechtenstein Consulting on Amendments for GloBE Information Return Exchange

21 March 2025

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Proposed Changes

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Liechtenstein

The Liechtenstein Government has announced the approval of a consultation report on amendments to the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act) to establish rules for the submission and exchange of GloBE Information Returns. The deadline for comments is 2 May 2025. --- Government approves consultation report on amendment of the GloBE Act In its meeting on 18 March 2025, the Government approved the consultation report on amendment of the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act). The minimum taxation developed by the OECD/G20 Inclusive Framework on BEPS stipulates that multinational enterprise...