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Exchange of Information on Request

Under Exchange of Information on Request (EOIR), foreign competent authorities can submit requests for administrative assistance in tax matters to the Fiscal Authority on the basis of international agreements. The Fiscal Authority collects the necessary information and transmits it to the requesting foreign authority after conducting a domestic procedure. Exchange of tax information on request is carried out in accordance with the international 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 basis

Contact persons

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