Switzerland and the Principality of Liechtenstein adapt their VAT agreement

On 20 November 2019, the Federal Council approved the amended provisions. From its entry into force on 22 December 2019, VAT controls on Swiss taxable persons may also be carried out in Liechtenstein and vice versa. Furthermore, employees of the Liechtenstein tax administration can now obtain customs information by means of an (electronic) retrieval procedure, which means that the retrieval procedure also applies to both parties.

The press release is available here.