Summary
The EU and Liechtenstein are updating their agreement to allow for the automatic exchange of financial information to combat tax evasion. 10 24.12.2015
Other
economy
taxation
european union
public administration
international relations
financial institutions and credit
Key points
- Strengthening international tax cooperation between the European Union and Liechtenstein.
- Implementation of the automatic exchange of financial account information starting in 2017.
- Expansion of shared data to include not just interest and dividends, but also total account balances and proceeds from asset sales.
- Alignment of Liechtenstein's tax measures with the updated EU administrative cooperation directive and global OECD standards.
Documents (PDFs)
REPORT on the proposal for a Council decision on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments
EU-Liechtenstein agreement on the automatic exchange of financial account information *
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