On 22 December 2017, Liechtenstein published the Law of 10 November 2017 in the Official Gazette, which provides for the amendment of the VAT Law. This includes amendments approved earlier in the year in relation to changes in Swiss VAT law (Liechtenstein has a VAT union with Switzerland). The changes apply from 1 January 2018 and include new rules on taxable persons, including a general VAT exemption threshold of CHF 100,000 in annual global turnover (applies for both resident and non-resid…