CbC Reporting

In the case of 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 in turn forwards this report to the competent authorities of the partner states.

Reporting entities domiciled in Liechtenstein must register with the Fiscal Authority without being requested to do so by the end of the first reporting tax period. This can be done by means of an informal letter to the Fiscal Authority:

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

Liechtenstein-based constituent legal entities of a group parent company resident abroad that are not substituting group parent companies 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.