Liechtenstein introduces new GloBE notification requirement

28 January 2025|Tax Alerts, National/Federal Taxation, Global, BEPS 2.0|Liechtenstein

All Liechtenstein constituent entities of a group subject to the GloBE rules must submit a newly required notice to the Liechtenstein tax administration.
This notification needs to be filed within six months after the end of the fiscal year in which the group becomes subject to GloBE rules.
For groups subject to GlobE rules in fiscal year 2024, with years ending on 31 December 2024, the notification is due on 30 June 2025.

Executive summary

On 13 December 2024, Liechtenstein published a new n…

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