VAT controls on Swiss taxpayers may in future also be carried out in Liechtenstein and vice versa.
On 20 November 2019, the Federal Council approved the amended provisions. From the entry into force on 22 December 2019, VAT controls on Swiss taxable persons may also be carried out in Liechtenstein and vice versa. Furthermore, employees of the Liechtenstein Tax Administration can now obtain customs information by means of (electronic) retrieval procedures, which means that the retrieval procedure also applies on both sides.
The press release is available here.
