CbC Reporting

Under country-by-country reporting (CbC reporting), reporting entities of a multinational group (group turnover greater than CHF 900 million) submit a country-by-country report to their national tax authority, which then forwards this report to the competent authorities of the partner jurisdictions.

Reporting entities resident in Liechtenstein must register themselves unprompted with the Fiscal Authority by the last day of the first reporting fiscal year. This can be done by sending an informal letter to the Fiscal Authority:

Fiscal Authority
Division International Affairs
P.O. Box 684
9490 Vaduz

Constituent entities resident in Liechtenstein of an ultimate parent entity resident abroad which are not surrogate parent entities may be required to file a country-by-country report in Liechtenstein under the conditions set out in Art. 5 of the CbC Act (only required upon request of the Fiscal Authority). However, the Fiscal Authority will in any case only require the filing of the country-by-country report in accordance with the Guidance on the Implementation of Country-by-Country Reporting: BEPS Action 13.