The Liechtenstein government is planning to introduce the Pillar 2 global minimum tax, with a consultation expected to be launched in March 2023 on a draft GloBE Law. Taking into account the EEA legal requirements, the implementation in Liechtenstein will be based on the OECD's GloBE model regulations and will include a supplementary (top-up) tax to ensure that domestic group companies are subject to a minimum tax rate of 15%. Similarly, the supplementary tax will be levied in Liechtenstein in the case of foreign group companies with low taxation. The rules are to apply from 2024 for MNE groups with consolidated global revenue exceeding EUR 750 million. Further details will be published once available.