Implementation of the Spontaneous Information Exchange in Liechtenstein

By amending the Act on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act; SteAHG) a legal basis for executing the spontaneous information exchange will be created in Liechtenstein. This newsletter is intended to provide a first overview of the planned amendments to the law. The details of the bill are set out in the Report and Motion (BuA) no. 51/2017.