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Liechtenstein has been under substantial pressure in recent years to increase the transparency of its financial sector and fundamentally alter its traditional role as a tax haven. This has led to several legislative changes in the country, the most recent being the reformation of the tax system, which was implemented at the beginning of 2011. Low tax rates have remained in place, maintaining Liechtenstein’s position as an attractive destination for Swiss and German businesses in particular, but the reform has brought the country into line with international trends and conformity with European law.

This, in addition to a revision of its Foundation Law in 2009, has contributed to the modernisation of the country’s financial sector, and the strengthening of its position within international tax competition.

Ever more stringent regulations have led to an increase in advisory work for law firms, in particular in relation to European law, and the legal system continues to be heavily influenced by neighbouring countries Austria and Switzerland.

Dr Dr Batliner & Dr Gasser, Batliner Wanger Batliner Rechtsanwälte AG, Marxer & Partner Attorneys-at-Law and Walch & Schurti dominate a legal market made up largely of local firms handling both international and domestic work.

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