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Liechtenstein Government Adopts Implementing Regulations for Pillar 2 Global Minimum Tax

|Approved Changes|Liechtenstein
Liechtenstein

The Liechtenstein government announced the adoption of the Regulation of 26 March 2024 on the minimum taxation of large groups of companies (GloBE Regulation). The Regulation regulates the implementation of certain aspects of the Law of 10 November 2023 on the minimum taxation of large groups of companies (GloBE Act). As previously reported, the law provided for the implementation of the Pillar 2 global minimum tax from 1 January 2024 and substantially follows the OECD GloBE Model Rules, w…

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