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Liechtenstein Law Published with Anti-Abuse Measures for Dividends, Capital Gains, and Notional Interest Deduction

|Approved Changes|Liechtenstein
Liechtenstein

Liechtenstein published the Law of 7 June 2018 in the 12 July 2018 edition of the Official Gazette. The Law includes anti-abuse measures in respect of the dividends and capital gains participation exemptions and the notional interest deduction, as well as changes to correct the asymmetrical treatment of profit and losses ({News-2018-06-21/A/2-previous coverage}). The Law generally applies from the 2019 tax year, although certain transitional rules are provided. This includes that the new ant…

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