Liechtenstein GloBE Registration
As of 2024, Liechtenstein groups and companies, with gross revenue of +750 million EUR, are subject to the global minimum tax of 15%. Read more here.

In the podcast we explore the legal, regulatory, financial, and tax perspectives of banks, funds, asset managers, and other key players in the Liechtenstein financial centre.
Each episode offers insights from our experts and industry leaders, providing a concise overview of opportunities and challenges in selected fields.
In a workshop entitled “The future of the financial world from a regulatory perspective”, two partners at PwC Switzerland, Philipp Rosenauer and Dr Jean-Claude Spillmann, highlighted current regulatory developments in the areas of the Financial Markets Directive II (MiFID II)/Financial Markets Regulation (MiFIR), the Regulation on Markets in Crypto-Assets (MiCA) and the Regulation on European Long-Term Investment Funds (ELTIF).
Increasing regulatory efforts and political developments are affecting the competitiveness of many established financial centres. This in turn is influencing fund providers and asset managers in their choice of location.
Read our brochure about the Liechtenstein fund market and find out how we can support you in determining the location and relocation of management companies and funds.
Please note that PwC Liechtenstein and PwC Switzerland strategically share their resources to offer you the best possible service.
As of 2024, Liechtenstein groups and companies, with gross revenue of +750 million EUR, are subject to the global minimum tax of 15%. Read more here.
Liechtenstein groups and companies within the threshold of global minimum tax are subject to a QDMTT and an IIR of 15 % for tax years starting on or after 1 January 2024.
In the light of the developments in the European Union and the fact that Liechtenstein is a European Economic Area member state, the government of Liechtenstein decided to introduce public Country-by-Country reporting.
In its secondary hearing on 10 November 2023, the Liechtenstein parliament approved the GloBE Tax Law introducing the OECD Pillar 2 Global Minimum Tax Rules into local Liechtenstein law, while still remaining flexible on the date in which it will come into force.
Following its approval by the Liechtenstein parliament on 10 November 2023, the Liechtenstein government enacted the GloBE Law (global minimum tax) on 22 December 2023 to enter into force as of 1 January 2024.
Liechtenstein as a country, business, investor and finance location is a community that thinks ahead to not only solve challenges of today but also for tomorrow – “thinking in generations”. Trust and delivering sustained outcomes by searching for solutions is unlocking the value for all stakeholders