Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Liechtenstein

Recent developments relating to MAP in Liechtenstein prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Liechtenstein has signed tax treaties with two new partners: Romania and Italy. Those treaties are not yet in force; they comply with the Action 14 Minimum Standard.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

9 April 2020 - https://doi.org/10.1787/b41a9f75-en

Tax treaty network of Liechtenstein

• 21 treaties, applicable to 21 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Liechtenstein's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
21	0	0

Source: OECD

Liechtenstein's MAP programme

Organisation of competent authority function

• 2.6 Full Time Equivalents (FTE) :

  • • one head of unit

    • 1.6 persons working on MAP cases (all of which work on other tasks as well):

• contact persons for MAP requests:

  • Fiscal Authority of Liechtenstein International Division Aeulestrasse 38 FL-9490 Vaduz Liechtenstein T [phone] [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Fact sheet on international mutual agreement procedures under the double taxation conventions with respect to taxes on income and on capital, October 2017	https://archiv.llv.li/files/stv/int-mb-mutualagreementprocedure-en.pdf (Section 3.1 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	26 July 2019	https://www.oecd.org/tax/dispute/liechtenstein-dispute-resolution-profile.pdf

Overview of Liechtenstein's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-liechtenstein.pdf for details with respect to Liechtenstein's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Liechtenstein's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Liechtenstein’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	3	1	0	4
Other cases	6	5	4	7
Total	9	6	4	11

Source: OECD

Table 4. Liechtenstein’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	4	23.88	4	23.88
All cases	0	N/A	4	N/A	4	N/A

Source: OECD