According to an update from the Liechtenstein parliament (Landtag), amendments to the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act) were approved on 7 November 2025 to establish rules for the submission and exchange of GloBE Information Returns (GIR). As previously reported, the amendments to the GloBE Act set out the obligations of Liechtenstein filing constituent entities, the transmission of information from the GIR by the Fiscal Authority, confidentiality, the use of…