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
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Convention on Mutual Administrative Assistance in Tax Matters (MAK) (German version)
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- Convention on Mutual Administrative Assistance in Tax Matters (MAK) (English version)
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AEOI-Agreement Liechtenstein-EU (German version)
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AEOI-Agreement Liechtenstein-EU (English version)
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- List of all Double Taxation Agreements (DTA) and Tax Agreements regarding Exchange of Information (German version)
- List of all Double Taxation Agreements (DTA) and Tax Agreements regarding Exchange of Information (English version)
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Tax Administrative Assistance Act (in German)
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Tax Administrative Assistance Act (English translation)
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Tax Administrative Assistance Act-UK
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Tax Administrative Assistance Act-USA
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