Crypto-Asset Reporting Framework (CARF)

On January 1, 2026, the Multilateral Competent Authority Agreement on the Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA), the CARF Act, and the CARF Ordinance entered into force. Under CARF, information relating to crypto-asset transactions must be exchanged between CARF partner jurisdictions.

Reporting Liechtenstein crypto-service providers must register with the Tax Administration once their classification has been completed. Existing providers benefit from a transitional period until December 31, 2026. CARF reports for the 2026 reporting period must be submitted to the Tax Administration no later than June 30, 2027.

Further information on CARF can be found on the Tax Administration’s website.

Minimum Taxation / GloBE Information Return (GIR)

Liechtenstein has introduced global minimum taxation for large corporate groups in line with the OECD/G20 standard, consisting of the Income Inclusion Rule (IIR) top-up tax and the Liechtenstein Qualified Domestic Minimum Top-up Tax (QDMTT).

The corresponding tax return can now be filed electronically (link). For the 2024 fiscal year, the filing and payment deadline is June 30, 2026.

The OECD/G20 standard also provides for the automatic exchange of GloBE information under the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA). Reporting entities (generally the Liechtenstein UPE) must register with the Tax Administration as GIR reporting entities and submit GIR reports. GIR reports for the 2024 fiscal year must be submitted to the Tax Administration no later than June 30, 2026.

Further information on minimum taxation (GloBE) and the GIR is available on the Tax Administration’s website.

Amendment to the CRS Ordinance

At the end of 2025, the government adopted amendments to the CRS Ordinance. The changes affect the list of non-participating jurisdictions, the list of non-reporting Liechtenstein financial institutions, the list of excluded accounts, the list of CRS partner jurisdictions, and the standard forms.

Uganda, Rwanda, and Trinidad and Tobago were removed from the list of non-participating jurisdictions, as the CRS MCAA has entered into force with these countries.

Moreover, the list of non-reporting Liechtenstein financial institutions was expanded to include “qualified charitable entities.” Liechtenstein financial institutions wishing to obtain this CRS status must submit an application to the Tax Administration. The application form will shortly be available on the Tax Administration’s website. For existing charitable active Non-Financial Entities (NFEs), this has no immediate impact; unless the requirements change, charitable active NFEs do not need to take any action.

Since capital contribution accounts are legally classified as excluded accounts for reporting periods from 2026 onwards, the corresponding provision in the CRS Ordinance has been repealed.

Armenia has been added to the list of CRS partner jurisdictions in Annex 1 for reporting periods from 2026 onwards. For Trinidad and Tobago, Jordan, Morocco, Montenegro, and Niue, the footnotes have been updated to indicate from which reporting period the CRS MCAA became or will become applicable.

In the standard forms (Annexes 3 and 4), references are now made to the OECD website for country-specific information on tax residency and taxpayer identification numbers (TINs). Please ensure that TINs are collected and correctly reported for both individuals and entities in all submissions.

Amendment to the CbC Ordinance

Since the last update, Antigua and Barbuda, Armenia, Botswana, Greenland, Cape Verde, Mongolia, Serbia, Trinidad and Tobago, and Vietnam have committed to Country-by-Country Reporting (CbC Reporting). The government therefore amended the list of CbC partner jurisdictions in the CbC Ordinance at the end of 2025. The first exchange with these new CbC partner jurisdictions will take place for fiscal years beginning in 2026.

Vaduz, February 4, 2026

Source: TAX ADMINISTRATION OT THE PRICIPALITY OF LEICHTENSTEIN