Automatic Exchange of Information
Under automatic exchange of information (AEOI), reporting Liechtenstein financial institutions send account reports to the Fiscal Authority which then forwards this information to the competent authorities of the partner jurisdictions.
Reports to the Fiscal Authority must be made by 30 June following the respective calendar year.
More information is available below. You can also obtain up-to-date information from the Newsletter of the Fiscal Authority.
More information
AEOI-Act (English translation)
Report and Motion on the AEOI-Act (German only)
Statement of the Government on the AEOI-Act (German only)
AEOI-Ordinance (English translation)
AEOI-Agreement Liechtenstein-EU (German version)
AEOI-Agreement Liechtenstein-EU (English version)
Report and Motion on the AEOI-Agreement Liechtenstein-EU (in German)
Multilateral Convention (see International Tax Treaties)
Multilateral Agreement AEOI (see International Tax Treaties)
AEOI-Guidance (current version) (in German)
AEOI-Guidance (English translation)
Earlier versions:
AEOI-Guidance dated 3/29/2021 (German only)
AEOI-Guidance dated 5/13/2020 (German only)
AEOI-Guidance dated 12/21/2018 (German only)
AEOI-Guidance dated 04/07/2018 (German only)
OECD CRS und CRS Commentary (German version)
OECD CRS and CRS Commentary (English version)
OECD CRS Implementation Handbook
OECD CRS-related Frequently Asked Questions
OECD Automatic Exchange Portal
OECD Tax Identification Number (TIN) Information
OECD Information on Residence (Tax Residence)
OECD User Guide - CRS XML Schema
XML Supplementary Specification CRS (German only)
Guidance on Administration of AEOI reporting entities (German only)
Guidance on Administration of AEOI sub-reporting entities (German only)
Guidance AEOI Reporting STV (German only)
Guidance Compression Tool for AEOI Bulk Reporting