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Liechtenstein, Switzerland Agree Administrative Cooperation On VAT

by Ulrika Lomas, Tax-News.com, Brussels

16 December 2019


Liechtenstein and Switzerland have agreed a new cooperation pact in the area of value-added tax administration and enforcement.

The new arrangement will enable authorities in each state to request value-added tax and customs information from the other on taxpayers in the other state, or on domestic businesses subject to VAT in the other state.

According to the Liechtenstein Government, the agreement will simplify tax enforcement and administration where a domestic company appoints an entity in Switzerland to oversee its Liechtenstein tax affairs or manages its affairs from there.

The two territories have also agreed to expand electronic access by both authorities to information relevant to the enforcement of tax on imported goods.

TAGS: tax | business | value added tax (VAT) | Liechtenstein | enforcement | Switzerland

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