Liechtenstein Government Approves Amendments for GloBE Information Return Exchange

The Liechtenstein Government has announced its approval of amendments to the Law on the Minimum Taxation of Large Enterprise Groups (GloBE Act) on 8 July 2025 to establish rules for the submission and exchange of GloBE Information Returns. As previously reported, the amendments to the GloBE Act set out the obligations of Liechtenstein filing constituent entities, the transmission of information from the GloBE information return by the Fiscal Authority, confidentiality, the use of information…