AEOI/CRS
Under the Automatic Exchange of Information (AEOI) according to the Common Reporting Standard (CRS), Liechtenstein Reporting Financial Institutions submit account reports to the Fiscal Authority which then forwards this information to the competent authority of the respective partner jurisdictions.
Reports to the Fiscal Authority must be made by 30 June following the respective calendar year.
More information is available below. You can also obtain up-to-date information from the Newsletter of the Fiscal Authority.
More information
AEOI-Act (English translation)
AEOI-Ordinance (English translation)
AEOI-Agreement Liechtenstein-EU (German version)
AEOI-Agreement Liechtenstein-EU (English version)
Multilateral Convention (see International Tax Treaties)
Multilateral Agreement AEOI (see International Tax Treaties)
AEOI-Guidance dated 3/27/2026 (German only) (current version)
Earlier versions:
AEOI-Guidance dated 2/27/2025 (German only)
AEOI-Guidance dated 3/05/2024 (German only)
AEOI-Guidance dated 3/29/2021 (German only)
AEOI-Guidance dated 5/13/2020 (German only)
AEOI-Guidance dated 12/21/2018 (German only)
AEOI-Guidance dated 04/07/2018 (German only)
OECD CRS und CRS Commentary (German version)
OECD CRS and CRS Commentary (English version)
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)
Classification table reporting payments