The Liechtenstein Disclosure Facility (LDF) was available from 1 September 2009 and will run until 5 April 2016. It is available for those with undisclosed tax liabilities connected with:
- existing assets in Liechtenstein as at 1 September 2009.
- overseas assets outside of Liechtenstein but who acquired an asset or an interest in an asset in Liechtenstein anytime between 2 September 2009 and 5 April 2016.
Offshore structure trustees and directors can also participate in the LDF where UK tax liabilities arise regarding the structure, for example, of Inheritance Tax.
Although the LDF is available until 5 April 2016 it is important to act now.
Please note you can access further information on the LDF via the links in the right column of this page, these include a detailed frequently asked questions page.