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New rules regarding tarnsfer prices in Liechtenstein

New rules on the documentation of transfer prices in Liechtenstein

The Tax Regulation was amended as per 1 January 2018 to concretise the documentation requirements for transactions with related parties. Companies that are obliged to document transfer prices but are unable to produce documentation in a timely manner run the risk of expenses not being considered tax-deductible or of income being offset for tax purposes.