Affected entities will in future be required to prepare up to four tax returns per year:
• tax return for Liechtenstein top-up tax (QDMTT)
• tax return for the collection of the IIR or UTPR top-up tax
• GloBE Information Return (GIR)
• if applicable, tax return acc. to the Tax Act [SteG].
We offer comprehensive advice (GloBE regulations, commercial law, consolidation according to the Per-sons and Companies Act [PGR] and audit) on global minimum tax issues from a single source.
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