Liechtenstein Parliament Adopts Anti-Abuse Measures for Dividends, Capital Gains, and Notional Interest Deduction

The Liechtenstein government has announced that on 7 June 2018, the parliament adopted amendments to the Tax Act needed for Liechtenstein to meet EU criteria regarding tax transparency, fair business taxation, and the implementation of the minimum standards to prevent BEPS. The announcement does not provide the details of the final amendments adopted, but based on an earlier consultation, the main changes include:

• Anti-abuse provisions for dividends, which provide that the exemption for div…