This blog was last updated on June 27, 2021
The Liechtenstein Tax Administration has released a document containing additional XML specifications, which will supplement the FATCA XML Schema v2.0 and CRS XML Schema that Liechtenstein FIs will use to report account information and receive notifications. Reporting Financial Institutions needs to be mindful that their own jurisdiction is allowed to implement their own changes to the general schemas, furthering complicating the reporting aspect of AEOI.
While the IRS FATCA XML Schema v2.0 and OECD CRS XML Schema will still be applicable, there are some further restrictions and specifications that Liechtenstein has implemented with respect to certain elements and values. The publications also contain modifications and prohibitions on certain special characters.