Seit dem 28.10.2010 ist das "Abkommen über die Zusammenarbeit und den Informationsaustausch in Steuersachen" mit dem Fürstentum Liechtenstein in Kraft. Damit soll die Bekämpfung grenzüberschreitender Fälle von Steuerhinterziehung deutlich erleichtert werden - vor allem für die deutsche Finanzverwaltung. Liechtenstein erteilt Auskünfte nur für Steuerjahre ab 1.1.2010.

1. Der Informationsaustausch mit Liechtenstein

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Die neue Regelung zum Informationsaustausch

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Ab wann gilt der neue Informationsaustausch?

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Was bedeutet: Auskunft nach OECD-Standard?

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2. Die Auskunftsklausel im Wortlaut

Artikel 1 - Geltungsbereich des Abkommens

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Artikel 5 - Informationsaustausch auf Ersuchen

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Artikel 6 - Steuerprüfungen im Ausland

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Artikel 7 - Möglichkeit der Ablehnung eines Ersuchens

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Artikel 8 - Vertraulichkeit

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