The Liechtenstein government is planning to introduce the Pillar 2 global minimum tax, with a consultation expected to be launched in March 2023 on a draft GloBE Law. Taking into account the EEA legal requirements, the implementation in Liechtenstein will be based on the OECD's GloBE model regulations and will include a supplementary (top-up) tax to ensure that domestic group companies are subject to a minimum tax rate of 15%. Similarly, the supplementary tax will be levied in Liechtenstein i…