EU List of Non-Cooperative Jurisdictions

On 5 December 2017, the first EU list of non-cooperative jurisdictions in tax matters was published, naming 17 jurisdictions. Liechtenstein is not on the "EU blacklist of tax havens". Liechtenstein belongs to the jurisdictions that have committed to amend or abolish identified harmful tax regimes, therefore amendments to the Liechtenstein tax law for 2019 onwards are to be expected in 2018.