The Liechtenstein Disclosure Facility (LDF) is available from 1 September 2009 and will run until 5 April 2016. It is open from:
- 1 September 2009 for those with undisclosed tax liabilities connected with existing assets in Liechtenstein as at 1 September 2009.
- 1 December 2009 for those with undisclosed tax liabilities connected with 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.
Trustees and Directors of offshore structures can also participate in the Liechtenstein Disclosure Facility (LDF) where UK tax liabilities arise in respect of the structure, for example, Inheritance Tax.
A diverse range of people are taking advantage of the LDF.
Although the LDF is available until 5 April 2016 it is important to start taking action now. Please see our important notes on timing of disclosures under the LDF for further detail.
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.