Liechtenstein Announces Approval of Amendments to AEOI Regulation, Annexes

The Liechtenstein Government Dec. 2 announced the approval of amendments to the Regulation on the Automatic Exchange of Information in Tax Matters (AEOI Regulation), to update the lists of participating and non-participating countries, non-reporting Liechtenstein financial institutions, and exempt accounts, and to revise the list of partner countries and the model forms in the annexes. The announcement includes that: 1) Uganda, Rwanda, Trinidad and Tobago will be considered participating countries, as the Multilateral Competent Authority Agreement (MCAA) with the countries will enter into force for the 2024, 2025, and 2026 reporting periods, respectively; 2) Armenia will be included as a ...