Ficha de relación
Alemania
Liechtenstein
Evaluación de la relación
Las explicaciones registradas están disponibles actualmente en inglés.
Tax cooperation alongside a major dispute over banking secrecy and tax-evasion investigations
Alemania hacia Liechtenstein
+20Germany concluded tax-information arrangements with Liechtenstein, including a tax information exchange agreement. German tax investigations using Liechtenstein banking data, however, caused a serious bilateral dispute, and Germany’s parliament rejected a proposed tax agreement in 2012.
Liechtenstein hacia Alemania
+20Liechtenstein concluded tax-information arrangements with Germany, including a tax information exchange agreement, and negotiated a proposed tax agreement. The 2008 German use of Liechtenstein banking data for tax investigations became a major point of friction.
Relación general
+20The bilateral relationship includes practical tax cooperation and negotiated agreements, but has also been marked by a serious dispute over financial secrecy and German tax investigations. Those features support a mixed but generally cooperative assessment.
Cómo interpretar estas puntuaciones
Las puntuaciones son valoraciones aproximadas, no mediciones objetivas ni una verificación actual. Las puntuaciones direccionales describen políticas y actuaciones gubernamentales, no la opinión pública. La puntuación general es una estimación independiente, nunca un promedio.
- −100
- Hostilidad extrema y sostenida
- −50
- Considerablemente adversa
- 0
- Mixta o neutral, respaldada por información
- +50
- Considerablemente cooperativa
- +100
- Asociación excepcionalmente estrecha y sostenida
«Sin evaluar» significa que no hay una puntuación registrada. La existencia de una pareja no implica reconocimiento diplomático ni relaciones establecidas.
Contexto de la relación
Panorama general
Germany and Liechtenstein have pursued practical cooperation on tax matters, including agreements on tax information exchange and double taxation. Relations were also strained by Germany’s 2008 purchase of Liechtenstein banking data for tax investigations, and a proposed tax agreement was rejected by Germany’s parliament in 2012. The relationship combines concrete cooperation with a significant period of disagreement over tax evasion and financial secrecy.
Áreas de tensión
- German tax investigations using Liechtenstein banking data and the resulting dispute over financial secrecy
- Germany’s rejection in 2012 of a proposed tax agreement with Liechtenstein
Acontecimientos clave
Germany and Liechtenstein concluded a tax information exchange agreement.
Germany’s use of Liechtenstein banking data for tax investigations triggered a bilateral dispute.
Germany’s parliament rejected a proposed tax agreement with Liechtenstein.
Principales incertidumbres
- The scope and implementation of subsequent tax-information cooperation are unclear.
- The extent of current bilateral cooperation beyond tax matters is unclear.