On September 29, 2025, Liechtenstein signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA).

Liechtenstein introduced global minimum taxation for large enterprise groups in accordance with the OECD/G20 standard as of 1 January 2024 by implementing a top-up tax under the Income Inclusion Rule (IIR Top-up Tax) and a Liechtenstein top-up tax (Qualified Domestic Minimum Top-up Tax; QDMTT).

The OECD/G20 standard also provides for the automatic exchange of GloBE information between the countries and jurisdictions in which an enterprise group operates. The international agreements forming the legal basis for this exchange of information are the Mutual Administrative Assistance Convention (MAC), applicable in Liechtenstein since 1 January 2017, and the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA).

The GIR MCAA represents an administrative simplification for Liechtenstein enterprise groups, which will then only have to submit the GIR in Liechtenstein and not additionally in other jurisdictions. The first exchange of GloBE information under the GIR MCAA is scheduled for 2026 in respect of the 2024 reporting year.

The GIR MCAA is intended to enter into force on January 1, 2026.