Exchange of Information upon Request

Under the Exchange of Information on Request (EOIR), competent foreign authorities can submit requests for administrative assistance to the Fiscal Authority on the basis of international agreements. The Fiscal Authority then obtains the necessary information and transmits it to the requesting foreign authority after conducting a domestic procedure. The exchange of tax information upon request is carried out in accordance with the applicable standards of the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes.

For more information, please refer to the agreements and the legal basis.

Agreements and legal bases

Contact persons

Claudia Brunhart
claudia.brunhart@llv.li

+423 236 67 37
Ingeborg Granig-Sinz
ingeborg.granig-sinz@llv.li

+423 236 67 36
Roland Kern
roland.kern@llv.li

+423 236 69 70
Barbara Zechner
barbara.zechner@llv.li

+423 236 68 18

Link Website: https://www.llv.li/en/national-administration/fiscal-authority/international-tax-law/information-exchange-request