Tax Investigation Specialists

WLHTax - Liechtenstein Disclosure Facility

Who can participate in the LDF?

The LDF is available until 5 April 2016 to:

  • Individuals
  • Companies
  • Partnerships
  • Trusts

with undisclosed tax liabilities connected with existing assets in Liechtenstein as at 1 September 2009, or those with overseas assets outside of Liechtenstein but who acquired an asset in Liechtenstein any time between 2 September 2009 and 5 April 2016.

A key feature of the LDF is that it also provides an opportunity to those who held an offshore asset (in a jurisdiction other than Liechtenstein) at 2 September 2009 to participate and benefit from the favourable terms on offer. An offshore asset in this context can be a bank account held in an overseas jurisdiction. However, the asset does not have to be bank account; it can be an overseas property, land or other asset, such as business interests, investments or bonds. Therefore, you do not need to have previously held a bank account or other assets in Liechtenstein in order to participate in the LDF.

Call us now

Please call WLH Tax on +44 (0) 207 491 9690 or +44 (0) 207 491 9696 if you wish to discuss the LDF in greater detail.