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By Roger Frick
A discussion on Liechtenstein's responsibilities to address both the tax claims of other jurisdictions and the trust of its clients.
By Dieter Roth
On 7 February 2012, Liechtenstein and the UK initialled a Double Taxation Agreement (DTA) in Vaduz and also extended operation of the sole disclosure programme currently in place, the Liechtenstein Disclosure Facility (LDF), by a further year up to 2016.
By Dieter Roth, Ralph Thiede
On 6 October 2011, Switzerland and the UK have signed a Tax Agreement regarding the regularisation of existing untaxed assets of UK taxpayers with UK principal address of Swiss accounts.
By Roger Frick
The treaty between the Principality of Liechtenstein and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and fortune (DTT), including the minutes, was signed in Berlin on 17 November 2011.
By Ralph Thiede
With effect on 1 January 2011, Liechtenstein has introduced the new Tax Law.
The recent developments and changes in the last two years in the Principality of Liechtenstein underline the attractiveness for international asset protection for international clients.
By Roger Frick
The Tax Information Exchange Agreement (TIEA) between Liechtenstein and France has been in force since 19 August 2010. The TIEA applies to tax periods from 1 January 2010 or, where no tax period applies, to all tax claims arising on or since that date.
By Roger Frick
It is proposed to implement a total revision of Liechtenstein’s tax law. The aim is to modernise the present legal order with regard to taxation, to take account of international developments.
By Roger Frick
"The LDF (Liechtenstein Disclosure Facility) is based on the MEMORANDUM OF UNDERSTANDING BETWEEN THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN ("Government of Liechtenstein") AND HER MAJESTY’S REVENUE AND CUSTOMS ("HMRC") of the United Kingdom of Great Britain and Northern Ireland RELATING TO COOPERATION IN TAX MATTERS (in the following "MOU")."
The Government of the Principality of Liechtenstein (Liechtenstein) and the Government of the United Kingdom of Great Britain and Northern Ireland (UK) have signed an Agreement on Tax Information Exchange (TIEA) on 11 August 2009.
By Roger Frick
Contrary to Switzerland where the Swiss Financial Market Authority (FMA) transferred client data on the basis of “fishing expeditions” (John Doe-summons - UBS case), Liechtenstein has never done this without court order, and only on the basis of sufficient case-by-case specification.
By Dr. Thomas Zwiefelhofer
On 26 June 2008 the Liechtenstein Parliament passed the new foundation law. The new Foundation Act (hereafter referred to as the StiG), together with the amendments to the Law on Persons and Companies (PGR), was published on 26 August 2008 in the Liechtenstein Law Gazette No. 220/2008.
By Roger Frick
The Liechtenstein government has released a good information sheet on the most important changes between the existing and the new foundation law becoming effective as at 1 April 2009.
By Roger Frick
On 19 February 2008 the Report and Application by the Government concerning the total revision of the law on foundations was approved by the Government and adopted by the Parliament of the Principality of Liechtenstein.
By Roger Frick
The trust in Liechtenstein law may be set up for an indefinite period. It can be used in the same way as a foundation, but permits more flexible arrangements as its purpose is not limited in any way, as is the case under foundation law (there may be certain restrictions as to the purpose trust).