Automatic Exchange of Information
Under the automatic exchange of information (AEOI), reporting Liechtenstein financial institutions submit notifications to the Fiscal Authority. The Fiscal Authority forwards the information received to the competent foreign tax authority.
The deadline for submitting the reports is June 30 of the following year in each case.
You can find more information in the legal basis as well as in the aids. You can also obtain up-to-date information from the Newsletter of the Fiscal Authority.
More information
AIA hotline management
Legal basis
AEOI Act (unofficial translation)
Report and Motion on the AEOI Law
Statement of the Government on the AEOI Law
AEOI Ordinance (english translation)
AIA Liechtenstein-EU Agreement
Report and Motion on the Liechtenstein-EU AEI Agreement
Multilateral Administrative Assistance Convention (see International Tax Treaties)
Multilateral Agreement AIA (see International Tax Treaties)
AIA fact sheets
Auxiliary means
AEOI Guidance (unofficial translation)
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
Guide to Managing AIA Hotlines
Guidance on managing AIA sub-reporting entities
Instruction Compression Tool for AIA Mass Reporting