Overview
Liechtenstein’s Pillar Two registration obligations are reported through the Liechtenstein Pillar Two Registration Form, a jurisdiction-specific tax form built to reflect Liechtenstein’s own legislative approach to the GloBE rules. The form captures GloBE income, covered taxes, effective tax rate (ETR) data, and QDMTT computations in line with Liechtenstein law. Orbitax has designed this template to work seamlessly within both the OECD Global Minimum Tax (GloBE) framework and Liechtenstein’s domestic Pillar Two implementation, giving compliance teams a reliable starting point for every filing cycle.
What's Included
- Forms Library
Liechtenstein’s Pillar Two registration landscape is evolving, and keeping pace with the latest official forms can be demanding. Orbitax maintains an up-to-date Pillar Two tax form library, publishing new and revised Liechtenstein-specific Pillar Two forms as soon as the Liechtenstein Tax Administration releases or updates them so you always have the right version on hand.
- Fillable Forms
Every Liechtenstein Registration Form in the Orbitax library is available as a ready-to-use, fillable template. For users with an active GMT license, data from your GMT scenarios maps automatically into the relevant form fields, significantly reducing manual input and the risk of inconsistencies across entity-level filings.
- Certified Translations
Liechtenstein’s official language is German, and Pillar Two filings typically involve teams working across multiple languages. Orbitax includes certified translations directly within the platform, allowing your team to review and complete forms in the language they are most comfortable with, and reducing the chance of misinterpretation.
- Validation and Review
Before any Liechtenstein Registration Form is submitted, the Orbitax platform runs a set of automatic field-level validation checks. These confirm that all required sections are complete and flag any figures or entries that appear inconsistent, giving compliance teams the confidence to submit without last-minute surprises.
- Filing and Transmission
Where the Liechtenstein Tax Administration supports electronic filing, completed XML and PDF forms can be transmitted directly to the relevant authority portal from within the Orbitax platform. Where e-filing is not yet available, the platform provides the required official export formats alongside clear submission instructions, keeping the entire process in one place.
- Collaboration
Liechtenstein-based entities often collaborate with regional and global tax teams spread across multiple time zones. Orbitax’s integrated workflow tools let you assign tasks, request missing data from specific contributors, and monitor filing progress in real time removing the need for disconnected email chains and manual status updates.
How It Works
Entity Data Consolidation
Upload group- or entity-level data to establish a single, reliable source of truth within the Orbitax platform.
Form Selection
Select the Liechtenstein Registration Form, assign a form title, choose the reporting entity, and confirm the UPE currency automatically drawn from your uploaded entity data.
Instruction Language
Access Liechtenstein-specific filing instructions directly within the platform, available in both German and English.
Data Input and Workflow Automation
Complete the required fields manually, or use data-collection workflows to invite preparers, reviewers, and managers via email. Users with an active GMT license can pull figures directly from their GMT scenarios, which are automatically mapped to the relevant form fields.
Validations
Run the built-in field-level validation checks, then generate or export the completed Liechtenstein Registration Form in PDF or XML format as required.
Transmissions
Transmit completed XML and PDF filings directly to the relevant Liechtenstein Tax Administration portal from within the platform.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Liechtenstein’s Registration legislation.
Aligned with Liechtenstein’s local Registration Form implementation rules and guidance.
The Liechtenstein Registration Form applies to fiscal years from 2024 onwards.
Designed to support in-scope multinational groups in preparing their Liechtenstein Registration disclosures.
Built to accommodate transitional and safe harbour rules where applicable under Liechtenstein Pillar Two law.
Benefits of Liechtenstein Pillar Two Registration Form
Ensure accurate and compliant Registration Form reporting aligned with Liechtenstein’s Pillar Two filing requirements
Reduce manual data handling and minimise errors in Liechtenstein’s Registration Pillar Two Tax Form submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Liechtenstein’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Liechtenstein | Registration | Entity | E-Filing via Email (National Administration) | 01/01/2024 | 06/30/2026 |
FAQs
Does the Liechtenstein Registration Form align with OECD GloBE rules?
Yes. The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Liechtenstein’s specific domestic implementation and guidance from the Liechtenstein Tax Administration.
Can the form be completed without an Orbitax GMT licence?
Yes. The Liechtenstein Registration Form is available as a fillable template that can be completed manually. The auto-population feature is only available to users with an active GMT licence, but the form itself is fully usable without one.
Is Liechtenstein’s Pillar Two registration framework aligned with EEA obligations?
Yes. As a member of the European Economic Area (EEA), Liechtenstein has implemented Pillar Two rules in a manner consistent with both OECD GloBE guidance and its EEA commitments. The Orbitax Registration Form reflects this alignment, ensuring your filings meet both the local legislative requirements and the broader international framework.
Does the form support collaboration across Liechtenstein-based and international teams?
Yes. Orbitax’s integrated workflow system allows you to invite preparers, reviewers, and managers via email, assign specific review tasks, and track overall filing progress in real time — regardless of where your team members are located.