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Liechtenstein: Government Adopts Consultation Report on Draft Blockchain Act

(Sept. 20, 2018) On August 28, 2018, the government of Liechtenstein adopted a consultation report on a proposed Blockchain Act. The goal of the Blockchain Act is to take advantage of the potential of blockchain technology, create legal certainty for market participants, protect users of blockchain technology from potential abuse, and reduce potential reputation risks […]

Liechtenstein: No to Legalized Abortion

(Sept. 27, 2011) On September 18, 2011, the citizens of Liechtenstein voted in a referendum to reject a proposal to legalize abortion in that country, with 52.3% of votes cast against the measure and 47.7% in favor of it. The “Help Instead of Punishment” referendum called for decriminalizing abortion in the first 12 weeks of […]

Liechtenstein: Referendum Approves Act on Same-Sex Unions

(June 23, 2011) In a referendum held on June 19, 2011, Liechtenstein citizens indicated their support for a Civil Partnership Act (Partnerschaftsgesetz), with nearly 69% of voters in favor of the new law that grants members of same-sex unions the same tax, inheritance, and welfare benefit rights as the country's married couples. The Act had […]

Liechtenstein: Tax Law, Treaties Adopted

(Apr. 7, 2010) The Government of Liechtenstein adopted the Law on Administrative Assistance in Tax Matters on March 30, 2010. This legislation will facilitate the implementation of agreements on the exchange of tax information the nation has concluded. There were 11 such treaties signed recently that are not yet in force, including pacts with France […]

Liechtenstein: Exchange of Tax Information

(Dec. 4, 2009) On November 11, 2009, the Principality of Liechtenstein announced that the Organisation for Economic Cooperation and Development (OECD) is taking Liechtenstein off the “Grey List” of countries complying with OECD standards on the exchange of tax information. (Press Release, OECD erkennt Liechtensteins Umsetzung des internationalen Steuerkooperationsstandards an (Nov. 11, 2009), available at […]

Liechtenstein; United Kingdom: Agreement on Exchange of Tax Information

(Oct. 6, 2009) On August 11, 2009, Liechtenstein and the United Kingdom signed a Tax Information Exchange Agreement and a Memorandum of Understanding on Cooperation in Tax Matters. The Agreement provides for the exchange of information in tax matters in a manner that is expected to live up to the standards of transparency called for […]

Liechtenstein: Reformed Law of Private Foundations

(Sept. 8, 2008) On August 26, 2008, Liechtenstein promulgated the Act Reforming the Persons and Companies Act, which introduces a new Act on Foundations. The Reform Act (Gesetz über die Abänderung des Personen-und Gesellschaftsrechtes, June 26, 2008, 220 LIECHTENSTEINISCHES LANDESGESETZBLATT (LGBL) (Aug. 26, 2008), available at will become effective on April 1, 2009. However, […]