The Liechtenstein Government has announced a consultation report on amendments to the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act) to implement Pillar 2 safe harbour amendments approved as part of the so-called Side-by-Side arrangement agreed to by the BEPS Inclusive Framework in January 2026. The deadline for comments is 10 May 2026.
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Updated safe harbour rules require targeted legislative amendments
As of 1 January 2024, global minimum taxation for large enter…