International tax law is in a phase of constant change. Despite the efforts supported by countless countries to promote global harmonisation of national tax laws, there are still numerous gaps and inconsistencies in practice. These developments have not passed Liechtenstein by without far-reaching consequences.

The challenge for multinational companies in Liechtenstein is to review their current structures in parallel with developments at national and international level, to adapt them in good time to the declared realignment of Liechtenstein and international tax law and, if necessary, to create new, globally accepted structures.

Double taxation in cross-border situations can be avoided in Liechtenstein by offsetting foreign taxes. The existing legal regulation on imputation in Liechtenstein was clarified with the amendment to the Tax Ordinance (SteV) on 1 January 2018.

In cooperation with the experts from the global BDO network, we are at your side.

Our services include, among other things:

• Support with strategic tax planning
• Advice on the OECD BEPS (Base Erosion and Profit Shifting) project and its impact
• Tax-optimised structuring of your business activities, taking into account the country-specific organisational and legal framework conditions
• Planning cross-border acquisitions, mergers and reorganisations
• Avoiding the risks of potential international double taxation by applying the applicable double taxation agreements and multilateral treaties