The article “Tax Rulings in Liechtenstein: Certainty with Prerequisites” in Wirtschaft regional examines how companies can gain planning certainty through binding tax rulings and what technical and formal requirements must be met. Priska Rösli, Senior Partner and Tax Expert at Red Leafs Tax, explains that a tax ruling is a powerful instrument for risk minimization, but its binding effect is subject to clear prerequisites. This is particularly demanding, as in addition to the substantive quality of the application, formal requirements such as written form and authorized representation must also be fulfilled.
The article highlights that tax rulings can make a significant contribution to planning certainty but are not a blank cheque. Those who engage qualified expertise early and carefully comply with the formal requirements can effectively minimize tax uncertainties in international structures or new business models.
Source: “Wirtschaft regional”
Author: Priska Rösli, Red Leafs Tax AG
