Liechtenstein signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on September 29, 2025.

As of January 1, 2024, Liechtenstein introduced the global minimum taxation of large corporate groups in accordance with the OECD/G20 standard by implementing a supplementary tax under the Income Inclusion Rule (IIR supplementary tax) and a Liechtenstein supplementary tax (Qualified Domestic Minimum Top-up Tax; QDMTT).

The OECD/G20 standard also includes the automatic exchange of GloBE information between the countries and jurisdictions in which the group of companies operates. The multilateral administrative assistance convention (MAK), which has been applicable in Liechtenstein since January 1, 2017, and the multilateral agreement between the competent authorities on the exchange of GloBE information (GIR MCAA) form the legal basis for this exchange of information.

The GIR MCAA represents an administrative simplification for Liechtenstein corporate groups, which subsequently only have to submit the GIR in Liechtenstein and not additionally in other countries. The first exchange of GloBE information under the GIR MCAA is scheduled to take place in 2026 in relation to the 2024 reporting year.

It is planned that the GIR MCAA will enter into force on January 1, 2026.