ATU Bulletin
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No. 31 Updated edition - Liechtenstein's tax law
German - English - French - Italian
No. 32 - Charitable foundations under Liechtenstein law and the option to structure these as a protected cell company
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No. 31 - Changes to Liechtenstein’s tax law since 2014
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No. 30 - Liechtenstein asset structures and the automatic exchange of information (AEOI)
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No. 29 - Liechtenstein–Switzerland DTA: New opportunities for asset structuring in Liechtenstein
German - English - French - Italian
No. 28 - The protected cell company
German - English - French - Italian
No. 27 - Reform of Liechtenstein's tax law
(Update of Bulletin No. 22)
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No. 26 - Asset structuring in Liechtenstein focusing on selected double taxation agreements
German - English - French - Italian
No. 25 - Regularisation of tax liabilities from the past and asset structuring in the future under the Liechtenstein-Austrian tax Agreement
German - English - French - Italian
No. 24 - Trust and foundation after the reforms of the foundation and tax laws
German - English - French - Italian
No. 23 - Tax planning for Liechtenstein companies with permanent establishments in Switzerland.
German - English - French - Italian
No. 22 - Liechtenstein's new tax law. This publication is presently being updated.
No. 21 - Acquisition of vatable services from a low-tax country. Properties held in France by Liechtenstein companies. TIEA with Germany. Double Taxation Agreement with Luxembourg.
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No. 20 - has been replaced by Bulletin No. 22.
No. 19 - British Virgin Islands
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No. 18 - The new Liechtenstein foundation law
German - English - French - Italian
No. 17 - Uruguay – small country – big opportunities
German - English - French - Italian - Spanish
No. 16 - Residency and settlement in the Principality of Liechtenstein. France and the 3% "penalty tax" on French properties held by foreign companies.
German - English - French - Italian
No. 15 - The Societas Europaea in the Principality of Liechtenstein
German - English - French - Italian
No. 14 - Experiences with the revised due diligence legislation. Focus on the Liechtenstein charitable foundation.
German - English - French - Italian
No. 13 - Asset Management Act. EU Taxation of savings income.
German - English - French - Italian
No. 12 - EU taxation of savings income
German - English - French - Italian
No. 11 - Developments in the law governing foundations. US withholding tax and the problem of "Qualified Intermediary" (QI) status - amendments published on 10 July 2003. New minimum requirements for personal particulars in applications for entry in the Liechtenstein Public Register.
German - English - French - Italian
No. 10 - Tax consequences of a foundation being dissolved for lack of assets. Changes in relation to the official dissolution of legal entities. Completely revised Public Register Law in force since 18 February 2003. More about the ATU.
German - English - French - Italian
No. 9 - The financial transaction as the legal object of the Liechtenstein law on due diligence and related matters. Transferring the registered office of a Liechtenstein company abroad. Money laundering directive of the European Union (EO-MLD). Holding shares in listed French companies. Professional secrecy in Liechtenstein trust activities.
German - English - French - Italian
No. 8 - Informationen zur Ausübung des Treuhänderberufes in Liechtenstein. Informationen zur Ausübung von Revisionsstellen-Mandaten in Liechtenstein (not available in English)
German - French - Italian
No. 7 - Legal and generally accepted commercial principles of financial reporting. Notes on the annual accounts of the Company Limited by Shares.
German - English
No. 6 - Due diligence by the Liechtenstein financial intermediary in the processing of financial transactions
German - English - French - Italian
No. 5 - Disclosure under Liechtenstein's Law on Persons and Companies (PGR) Amendments to harmonise with the First and Fourth EU directives. Supplement: Amendments relating to the Liechtenstein Company Law with effect from 1 January 2001.
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Supplement No. 5
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No. 4 - Planned amendments to harmonise Liechtenstein's Law on Persons and Companies (PGR) with the First and Fourth EU directives
German - English - French - Italian
Supplement No. 4
German
No. 3 - Vergleich der Sorgfaltspflichtgesetzgebung Schweiz / Liechtenstein (not available in English)
German - French - Italian
No. 2 - Professsional secrecy in Liechtenstein's trustee business. The introduction of the euro in the European Monetary Union. Increase in value added tax (VAT) with effect from 1 January 1999.
German - English - French- Italian
No. 1 - Lower formation duties in Liechtenstein. Legislation on the duty to exercise due diligence.
German - English - French - Italian