Key implementation point
12.5% headline CT rate and significant holding company / wealth management sector — QDMTT material for qualifying entities.
Implementation detail
- 01 Liechtenstein enacted Pillar Two legislation effective 1 January 2024.
- 02 Liechtenstein's 12.5% CT rate is below 15% — QDMTT critical.
- 03 Significant private wealth and holding company structures; family offices typically below EUR 750m revenue threshold.
- 04 Steuerverwaltung (Tax Administration) issued guidance.
Enacted legislation
Gesetz über die Mindestbesteuerung grosser Unternehmensgruppen
Official sources & further reading
Track Liechtenstein rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
See it in the sandbox →