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Liechtenstein
Bergt & Partner AG
In the ever-evolving landscape of international tax law, the Directive on Administrative Cooperation (DAC), particularly its seventh iteration, DAC7, emerges as a pivotal development...
Bergt & Partner AG
In Liechtenstein, natural persons are subjected to wealth and income taxes. Both state and municipal taxes are imposed, with the state tax rate escalating progressively within an eight-tier...
Withers LLP
On 14 August 2014 HM Revenue & Customs (‘HMRC’) announced a number of changes to the terms of the LDF affecting the ability of certain taxpayers who are not already registered to benefit fully from the advantageous terms.
Smith & Williamson
The Liechtenstein Disclosure Facility is a disclosure facility targeted at those individuals currently holding a bank account or asset in Liechtenstein.
Allgemeines Treuunternehmen
A discussion on Liechtenstein's responsibilities to address both the tax claims of other jurisdictions and the trust of its clients.
Allgemeines Treuunternehmen
On 6 October 2011, Switzerland and the UK have signed a Tax Agreement regarding the regularisation of existing untaxed assets of UK taxpayers with UK principal address of Swiss accounts.
Allgemeines Treuunternehmen
With effect on 1 January 2011, Liechtenstein has introduced the new Tax Law.
Allgemeines Treuunternehmen
The Tax Information Exchange Agreement (TIEA) between Liechtenstein and France has been in force since 19 August 2010. The TIEA applies to tax periods from 1 January 2010 or, where no tax period applies, to all tax claims arising on or since that date.
Allgemeines Treuunternehmen
It is proposed to implement a total revision of Liechtenstein’s tax law. The aim is to modernise the present legal order with regard to taxation, to take account of international developments.
Wanger Law and Trust Company Ltd
The small principality of Liechtenstein will get a completely new tax law from January 1 st, 2011 on. After dealing with more or less the same tax provisions for the last 60 years this is something striking.
Wanger Law and Trust Company Ltd
In the past 70 years Liechtenstein’s tax policy was clear. There would never be a data exchange on taxation matters.
Allgemeines Treuunternehmen
The agreement and the implementation guidelines will define them thoroughly. The definition should be identical to that one in Switzerland as Liechtenstein will not be in a position to introduce an own definition on the grounds of electronic data processing performed by banks.
Allgemeines Treuunternehmen
Liechtenstein foundations are a very well-known family planning instrument as they can easily be set up and maintained. However in the international tax and civil law field, especially where the assets are not only located in Liechtenstein, some additional concern should be given by the founders and/or beneficiaries.
Allgemeines Treuunternehmen
Allgemeines Treuunternehmen
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