Liechtenstein Gazettes Texts of MCAA-CRS Addendum, MCAA-CARF, GIR MCAA

December 26, 2025, 5:00 AM UTC

The Liechtenstein Official Gazette Dec. 23 published the texts of the: 1) addendum to the Multilateral Competent Authority Agreement (MCAA) on Automatic Exchange of Financial Account Information (AEOI) under the common reporting standard (CRS), signed by Liechtenstein Nov. 26, 2024; 2) MCAA on AEOI under the Crypto-Asset Reporting Framework (CARF), signed by Liechtenstein Nov. 26, 2024; and 3) the MCAA on the exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), signed by Liechtenstein on Sept. 29. The agreements and addendum enter into force for Liechtenstein Jan. 1, 2026. [Liechtenstein, Official Gazette, 12/23/25]

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