Liechtenstein provides for expansion of its AEOI partner countries under automatic exchange of information for financial accounts as of 1 January 2021
In 2016, Liechtenstein introduced automatic exchange of information on financial accounts (AEOI) vis-à-vis the European Union. With countries and jurisdictions outside the EU, Liechtenstein is successfully implementing AEOI via the Multilateral Convention on Mutual Administrative Assistance (MAC) and the Multilateral Competent Authority Agreement (MCAA). The MCAA requires explicit bilateral activation of AEOI with the partner countries.
With this expansion, the number of Liechtenstein AEOI partners will increase to a total of 114 countries.