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13
jun

Liechtenstein to consider extended legal assistance in criminal tax matter

Consultation is held for Principality’s existing legal assistance law

Liechtenstein’s government has therefore proposed that the scope for providing legal assistance in criminal tax matters be widened.

It has also underlined the need to agree to the additional protocol to the European agreement on legal assistance in criminal matters, and suggested that the general fiscal reservation provided for under article 51 of the country’s legal assistance law (RHG) should be removed and replaced by the introduction of a new article 51 paragraph 1 providing that limited legal assistance should also be permitted in the case of tax evasion.

Under current law, providing legal assistance in criminal tax matters is strictly prohibited. Liechtenstein’s government maintains in its release, however, that although there are three exceptions to this, the provisions are currently very limited both as regards their content and as regards the circle of countries with which such requests are accepted.

The consultation period is due to last until July 29.

source:tax-news.com