Amendments to the Tax Act in Liechtenstein

This CONFIDA Info provides an overview of the proposed amendments to the Tax Act (SteG), in particular, the introduction of specific anti-avoidance rules in connection with the tax exemption of dividends and capital gains from participations, the notional interest deduction, and the elimination of the asymmetric treatment of capital gains and losses from participations. The details of the bill are discussed in the Government's Report and Proposal (BuA) No. 35/2018.