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Data protection notice

In the following, the Fiscal Authority, as the controller pursuant to Art. 13 and Art. 15 of the EU General Data Protection Regulation (GDPR), provides information on the manner and background of the processing of personal data in connection with its activities:

1.   Purpose of the data processing

The Fiscal Authority processes personal data in particular to fulfill the following legal mandates:

  • Collection of property and acquisition tax
  • Collection of the tax according to expenditure
  • Collection of the Real estate capital gains tax
  • Collection of the income tax
  • Collection of the levy on insurance premiums
  • Collection of withholding taxes
  • Collection of Value Added Tax Division
  • Execution of the exchange of information with foreign states (exchange of information upon request, spontaneous exchange of information, automatic exchange of information, exchange of country-specific reports)
  • Enforcement of double taxation agreements

For the collection of wealth and income tax, the processing of personal data is carried out jointly with the respective competent municipal tax offices.

2.   Legal basis

The processing of personal data is governed by the relevant legal provisions, namely:

2.1   National laws

  • Tax Act (LR 640.0) together with the Tax Ordinance (LR 640.01)
  • Value Added Tax Act (LR 640.20) together with Value Added Tax Ordinance (LR 640.201)
  • Tax Office Assistance Act (LR 353) together with Tax Office Assistance Ordinance (LR 353.1)
  • Tax Office Assistance Act-UK (LR 359.114.1) samt Steueramtshilfeverordnung-UK (LR 359.114.11)
  • Tax Office Assistance Act-U.S.A. (LR 359.131.1)
  • Automatic Exchange of Information Act (AEOI Act; LR 354) together with AEOI Regulations (LR 354.1)
  • Act on the International Automatic Exchange of Country-by-Country Reports of Multinational Corporations (CbC Act; LR 355) together with CbC Regulation (LR 355.1).
  • Act on the Implementation of the FACTA Agreement between Liechtenstein and the USA (FACTA Act; LR 359.131.2)
  • Act on the Agreement between Liechtenstein and Austria on Cooperation in the Field of Taxation (LR 672.910.21)

2.2   Bilateral and multilateral agreements

  • Value Added Tax Agreement (LR 0.641.291)
  • Multilateral Convention on the Implementation of Tax Treaty-Related Measures to Prevent the Reduction of Profits and the Transfer of Profits (LR 0.672.1)
  • Miscellaneous double taxation treaties (LR 0.67)
  • Agreement between Liechtenstein and Austria on cooperation in the field of taxation (LR 0.672.910.23)
  • Convention on Mutual Administrative Assistance in Tax Matters (LR 0.351.81)
  • Multilateral agreement of the competent authorities on the automatic exchange of information on financial accounts (LR 0.351.82) together with notices concerning notification with individual states (LR 0.351.829)
  • Diverse agreements concerning the exchange of information in tax matters (LR 0.351.91)

3.   Categories of data processed

The categories of personal data to be collected result in particular from the legal provisions listed under item 2 as well as the guidance documents, tax return forms and the corresponding online forms prepared for this purpose.

The following personal data in particular are processed:

3.1   Personal identification and contact details

For example:

  • First and last name
  • Address
  • Date of birth
  • PEID
  • Email address
  • Phone number

3.2   Data required for the assessment and collection of taxes or the exchange of information

For example:

  • Marital status, children
  • occupation
  • Assets (e.g., real property, bank assets, securities, goodwill, beneficiaries, life insurance, vehicles)
  • Debt
  • Income (e.g. salary, board compensation, self-employment income, pensions, daily allowances, maintenance contributions, benefits from asset structures)
  • Expenses (eg, profit costs, maintenance contributions, training costs, medical expenses, donations)
  • Bank details
  • Information on taxes paid or refunded

4.   Collection of data

In the field of Wealth Tax, Acquisition Tax, Tax on Expenses, Real Estate Capital Gains Tax, Income Tax and Value Added Tax, as well as spontaneous exchange of information (Ruling Exchange) and double taxation agreements, the personal data are collected in particular from the taxpayers or their representatives themselves, e.g. through tax returns, notifications, applications.

In the area of information exchange on request and automatic information exchange, the personal data are collected in particular from the competent financial intermediaries.

In addition, personal data is collected from third parties to the extent that they are required by law to notify the Fiscal Authority:

  • Employers transmit in the payroll tax list, for example, data on wages as well as withholding taxes withheld
  •  Legal entities transmit in the reporting form e.g. data on fees paid to bodies as well as withholding taxes withheld
  • Institutions for occupational pension plans and pension funds transmit in the reporting portal, e.g., data on benefits paid to beneficiaries and beneficiaries as well as withholding taxes withheld;
  • Insurance institutions and banks transmit in the reporting portal, for example, data on the benefits provided to beneficiaries from the liquidation of vested benefit policies and blocked accounts;

The Fiscal Authority may also obtain information in individual cases from Courts of law, official agencies and the AHV / IV / FFAK institutions.

In addition, the Fiscal Authority receives tax-relevant information by way of intergovernmental exchange of information.

5.   Disclosure of data

5.1   To agencies within the country

Pursuant to Art. 84 and 85 SteG and 61 MWSTG, data collected on the basis of the Tax Act shall only be disclosed to bodies in Switzerland if there is a legal basis for doing so and if the data are necessary for the requesting body for official purposes.

5.2   To offices abroad

The transfer of data in the area of Value Added Tax to the Federal Fiscal Authority is regulated in accordance with Articles 10 and 11 of the Value Added Tax Agreement.

Data is passed on to foreign countries in accordance with the laws and agreements on the exchange of information mentioned under the legal bases.

6   Rights of the data subjects

When processing personal data, data subjects have various rights under data protection law: information, rectification, erasure, restriction of processing, data portability, objection, complaint to the supervisory authority.

Data subjects can exercise their rights by submitting an informal application or request to the controller without giving reasons. However, it is recommended that the application or request be submitted in writing or in a secure electronic form.

With regard to the processing of personal data in the area of wealth and income tax, the request can be submitted to the responsible municipal tax office (tax municipality) or to the tax administration. In the other areas in accordance with para. 1, applications must be submitted to the Tax Administration.

6.1   Right to information

With the right to information in accordance with Art. 15 GDPR, data subjects can request information about which data about them is stored or processed by the tax administration or municipal tax office (Tax Division).

In addition, the data subjects receive supplementary information, e.g. about the purposes of processing, the origin of the data if it was not collected directly from them, or about recipients to whom their data is transmitted.

6.2   Further rights

Right to rectification (Art. 16 DSGVO)

Right to erasure (Art. 17 DSGVO)

Right to restriction of processing (Art. 18 DSGVO)

Right to data portability (Art. 20 DSGVO)

Right to object (Art. 21 DSGVO)

Right to lodge a complaint

7.   Data protection officer

The person responsible within the Fiscal Authority:

Liechtenstein Fiscal Authority
Aeulestrasse 38
P.O. Box 684
9490 Vaduz

Phone: +423 236 68 17

Email: [email protected]

Internal Data Protection Officer for the National Administration

Data protection office
Government Chancellery
Peter-Kaiser-Platz 1
P.O. Box 684
FL-9490 Vaduz

Phone 00423 236 7308
E-mail: [email protected]
Website: www.fds.llv.li

8.   Additional privacy information

Further information on data protection and, in particular, on the rights of data subjects can be found in the Data Protection Statement of the National Administration of Liechtenstein.

Link Website: https://www.llv.li/en/national-administration/fiscal-authority/privacy-notice