Audit Financial Services
Audit services for banks and other financial companies.
Audit Industry, Services, Institutions
Audit services for national and international business clients.
National and international tax consulting and planning.
Our services regarding national as well as international tax returns and declarations.
Our services in the area of value-added tax.
Our transfer pricing services.
Advice throughout the transaction and deal cycle.
Tax Financial Services
Our tax services for financial service providers.
Consultancy services that generate real added value for financial service providers.
IT & Digitalisation
Generating security with IT.
Nowadays, the investigation of criminal offences in companies increasingly involves digital data and entire IT systems.
Regulatory & Compliance Financial Services
Advisory services in the area of financial market law.
Transaction Services / Merger & Acquisition
Successfully handling transactions with good advice.
Experts in commercial law.
We are there for you.
Business Risk Services
Sustainable growth for your company.
Grant Thornton Switzerland Liechtenstein has been an official sales partner of Abacus Business Software since 2020.
We keep accounts for you.
Leave your payroll accounting to us.
Real Estate Management
Leave the management of your real estate to us.
Career with an apprenticeship?!
For trustees, the processes and procedures applying to AEOI and FATCA audits vary significantly from those affecting banks and insurance institutions. Although two different systems are involved, a legal entity is often classified according to the same criteria. A divergence between AEOI and FATCA classification should be subject to close scrutiny.
For example, under FATCA a foundation is always to be classified as a financial institution (FFI) if one of its bodies is itself an FFI. The additional AEOI requirement, whereby a body must manage the assets at its own discretion, does not apply under FATCA.
Whereas some financial intermediaries prepare their own forms and checklists, in some cases hardly any documentation concerning self-certification is to be found. However, under Art. 7 para. 13 of the AEOI Act (Liechtenstein Act on the International Automatic Exchange of Information in Tax Matters, AIA-Gesetz), evidence of the reasonableness of selfcertification must always be provided.
For this purpose, companies must obtain up-to-date annual financial statements and evidence of residence for natural persons. In the case of complex structures, relevant organograms and balance sheets of subsidiaries, as well as loan contracts and other contracts are additionally required. We have incorporated this improvement potential at various times into the audits.