Extradition between Germany and Liechtenstein

As a rule, Liechtenstein and Germany do not extradite their citizens to foreign countries unless the concerned person has expressly consented to the extradition. EU citizens of other EU states can also be extradited from Germany to third countries. In these cases, however, the home country of the person concerned must first be informed and given the opportunity to intervene. 

xtradition between Germany and Liechtenstein is based on various international agreements and national legislation. Since 1978, Liechtenstein, like Germany, has been a member of the Council of Europe, which means that the European Convention on Extradition mainly governs extradition between the two states. It should be noted, however, that Liechtenstein has only ratified the first supplementary agreement. Accordingly, the second, third and fourth additional agreements to the European Convention on Extradition do not apply to Liechtenstein, whereby the second supplemental agreement is of particular importance concerning mutual legal assistance of fiscal offences.  

On 1 May 1995, Liechtenstein acceded to the EEA Agreement and has since been a member of the European Economic Area, which has further intensified cooperation with its European neighbours. Nationally, international mutual legal assistance is regulated by the Law on International Mutual Legal Assistance in Criminal Matters (IRG). This was passed in 2000 after massive pressure was exerted by foreign states concerning money laundering problems. The primary prerequisite for mutual legal assistance was that both sides were liable to prosecution and that the offence was not political, fiscal or military.   

In addition to existing multilateral agreements, Germany and Liechtenstein concluded a bilateral agreement on cooperation and the exchange of information in tax matters in 2009, which is intended to facilitate the prosecution of criminal tax cases. This bilateral treaty follows the OECD Model Convention and provides for an exchange of information upon request.   

In addition, Liechtenstein has been an associate member of the Schengen area since 2011, which gave the Principality access to the Schengen Information System (SIS) and further intensified the exchange of information with the other Member States. 

Extradition requests from foreign states can be sent directly to the Ministry of Justice in Liechtenstein by competent foreign authorities, such as the German Ministry of Justice. In this case, the extradition request must fulfil the formal requirements listed in Art. 12 of the European Convention on Extradition and be written (or translated) in German. In Liechtenstein, if there is a prospect of extradition, provisional extradition custody is also possible under Art. 16 European Convention on Extradition, i.e., arrest and detention before the actual extradition request has been received. According to Art. 16 (4) of the European Convention on Extradition, this may not exceed 40 days. After receipt of the extradition request, the extradition detention itself may exceed six months only if this is unavoidable due to the exceptional complexity of a case (cf. Section 57 et seq. German Criminal Code, LGBl. 1988 No. 37, LR 311.0).  

In Liechtenstein, the admissibility of an extradition request is decided by the judgment of the Supreme Court, against which an appeal may be lodged with the Liechtenstein Supreme Court if necessary. If fundamental rights protected by the European Charter of Fundamental Rights or the Liechtenstein Constitution are affected in a case, those concerned can also appeal against the decision of the Supreme Court before the Constitutional Court. Finally, the Minister of Justice of Liechtenstein decides on the extradition, whereby the court’s decision binds them if a court has declared the extradition inadmissible. If the court has declared extradition admissible, the Minister of Justice may only refuse it if international obligations or the interests of the Principality would conflict with extradition. If a person concerned has agreed to extradition, the ordinary procedure is omitted, and the Minister of Justice initiates the extradition without involving the courts. After extradition has been granted, the Liechtenstein authorities are legally obliged to carry out the extradition as quickly as possible. 

Although Liechtenstein is a contracting party to the European Convention on Extradition, the European Convention on Mutual Assistance in Criminal Matters and the EU Money Laundering Convention, it still does not, in principle, extradite to European states such as Germany in the prosecution of fiscal offences. Since Art. 2 of the European Convention on Extradition allows an exception to the primary obligation to extradite in the case of fiscal offences due to Art. 5 of the European Convention on Extradition, Liechtenstein has neither ratified the second additional protocol nor Art. 50 of the Schengen Implementation Convention (SDÜ) apply. Liechtenstein is not obliged to provide mutual legal assistance in these cases. According to the IRG, which has been the legal basis for mutual legal assistance in Liechtenstein since 15.09.2000, mutual legal assistance for the prosecution of tax offences in Liechtenstein was even inadmissible, to begin with. As a member of the Schengen area, Liechtenstein is now obliged to provide mutual assistance in the area of indirect taxation (i.e. in cases involving the evasion of customs duties, excise duties and turnover taxes) under Article 51(a) of the Schengen Implementation Convention of 19 June 1990, even if the offence is merely an administrative offence for one contracting party but a criminal offence under the law of another contracting state.  

Liechtenstein also lifted its fiscal reservation in 2015 concerning minor mutual legal assistance, according to which punishable fiscal offences are now eligible for mutual legal assistance based on double criminality. It should be noted here, however, that in the case of simple tax evasion of direct taxes, it is not a criminal offence under Liechtenstein law but merely an infraction. As a result, it can regularly be assumed in these cases that no mutual assistance will be provided since Liechtenstein has also made a declaration regarding the exemption from the obligation to provide mutual assistance in the area of direct taxes in the course of its accession to the Schengen area.