Share on LinkedInShare on LinkedIn

ARTICLE · 12 MAY 2010

The Liechtenstein Disclosure Facility (LDF)

Allgemeines Treuunternehmen
Explore more from Allgemeines Treuunternehmen

The Government of the Principality of Liechtenstein (Liechtenstein) and the Government of the United Kingdom of Great Britain and Northern Ireland (UK) have signed an Agreement on Tax Information Exchange (TIEA) on 11 August 2009.

LiechtensteinWealth Management

The Government of the Principality of Liechtenstein (Liechtenstein) and the Government of the United Kingdom of Great Britain and Northern Ireland (UK) have signed an Agreement on Tax Information Exchange (TIEA) on 11 August 2009. The Government of Liechtenstein and Her Majesty's Revenue and Customs (HMRC) have also signed a Memorandum of Understanding Relating to Cooperation in Tax Matters (MOU) on the same day. The MOU concerns the introduction by Liechtenstein of a five year taxpayer assistance and compliance program as well as the introduction by HMRC of a five-year special disclosure facility for persons wishing to regularise their UK tax affairs.

The TIEA does only fulfil the OECD criteria according to article 26 of the OECD tax convention as from 1 April 2015 on. Before that date, no request will be dealt with if it is not related to criminal tax investigations or to UK persons applied for any of the disclosure facilities (ODF, NDO, LDF) in the last

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

See more popular content from

Article

Liechtenstein Trust Law Reform 2026/27: Why Trustees, Settlors And Family Offices Must Review Their Trust Structures Now

Liechtenstein has long occupied a distinctive position in European and international private wealth structuring, because its trust, unlike many civil law instruments that merely approximate fiduciary ownership or contractual asset administration, is embedded in the Persons and Companies Act (PGR) as a flexible, statutory, internationally recognisable legal form which, while historically inspired by the Anglo-Saxon trust tradition, has developed into a characteristically Liechtenstein solution for asset protection, succession planning, family governance, philanthropy and cross-border wealth continuity.
LiechtensteinWealth Management
Rechtsanwaltskanzlei Bergt und Partner AG
Rechtsanwaltskanzlei Bergt und Partner AG
Article

Liechtenstein Private Foundations In 2026 Asset Protection, Family Wealth Succession And Tax Efficient Structuring In The Heart Of Europe

For founders, family offices, internationally mobile entrepreneurs, private investors and corporate groups that need a durable legal architecture for wealth, succession, control and continuity, the Liechtenstein private foundation remains one of the most sophisticated instruments in European private client and corporate structuring
LiechtensteinWealth Management
Rechtsanwaltskanzlei Bergt und Partner AG
Rechtsanwaltskanzlei Bergt und Partner AG
Article

Liechtenstein Foundations vs German Foundations 2026 Guide For Private Wealth, Succession And Philanthropy

Private wealth is changing faster than many legal structures were designed to accommodate, because internationally mobile families, founders, investors, family offices and philanthropists are now expected to reconcile succession planning, asset preservation, tax transparency, family governance, bank compliance, reporting duties, charitable impact, digital assets and reputational risk...
LiechtensteinWealth Management
Rechtsanwaltskanzlei Bergt und Partner AG
Rechtsanwaltskanzlei Bergt und Partner AG