OrbitaxAmendments to the Liechtenstein GloBE Act Approved to Incorporate New Safe Harbour Provisions
|Approved Changes|Liechtenstein
The Liechtenstein Government has announced the approval of amendments to the GloBE Act on 7 July 2026 to incorporate new safe harbour provisions.
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Amendment of the GloBE Act to incorporate new safe harbour provisions
On 7 July 2026, the Government approved the report and motion on the amendment of the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act) and of the Law on International Automatic Exchange of Information in Tax Matters (AEOI Act).
The proposal primarily ai…