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United Nations Economic and Social Council E/C.12/LIE/CO/2-3 Distr.: General 3 July 2017 Original: English Committee on Economic, Social and Cultural Rights Concluding observations on the combined second and third periodic reports of Liechtenstein* 1. The Committee on Economic, Social and Cultural Rights considered the combined second and third periodic reports of Liechtenstein (E/C.12/LIE/2-3) at its 24th and 25th meetings (see E/C.12/2017/SR.24 and 25), held on 7 and 8 June 2017, and adopted the following concluding observations at its 47th meeting, held on 23 June 2017. A. Introduction 2. The Committee welcomes the submission of the combined second and third periodic reports of the State party and the submission of the written replies to the list of issues (E/C.12/LIE/Q/2-3/Add.1). The Committee also appreciates the constructive and frank dialogue that it held with the State party’s multisectoral delegation. B. Positive aspects 3. The Committee welcomes the State party’s ratification of the following international human rights instruments: (a) Optional Protocol to the Convention on the Rights of the Child on a communications procedure in 2017; (b) Optional Protocol to the Convention on the Rights of the Child on the sale of children, child prostitution and child pornography in 2013; (c) Optional Protocol to the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment in 2006. 4. The Committee also welcomes the legislative, institutional and policy measures taken to promote economic, social and cultural rights in the State party, including the: (a) Adoption of the law on the Liechtenstein Human Rights Association in 2016, and the subsequent establishment of the Association, serving as the State party’s national human rights institution; (b) procedures; Revision of the Asylum Act in 2016, aimed at accelerating asylum (c) Adoption of the State Employees Act in 2008, which, unlike the repealed Civil Servants Act, did not include a prohibition of the right to strike for civil servants; * Adopted by the Committee on Economic, Social and Cultural Rights at its sixty-first session (29 May23 June 2017). GE.17-11048(E) 

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Concluding observations on the combined second and third periodic reports of Liechtenstein

Concluding Observations

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Country

Liechtenstein

Rights Involved

Right to education
Right to health
Right to social security
Right to work
Rights of migrants/non-citizens
Rights of persons with disabilities
Rights of the child
Rights of women and girls

Issue

Accountability
Extraterritorial obligations
Minimum core obligations
Non-discrimination
Participation
Progressive realization
Resource allocation
Resource generation
Transparency

International Human Rights Body

Committee on Economic, Social and Cultural Rights

Date: Jul 3, 2017

Summary: In their Concluding Observations of Liechtenstein, the CESCR provides recommendations to the State party on the range of ESCR. On resources, the Committee recommends that the State party continue strengthening its measures to combat tax evasion and tax abuse, including by ensuring that private foundations are subject to the necessary regulations, in order to contribute to the efforts of other States parties in combating tax evasion and tax abuse schemes. The Committee further recommends that the State party provide in its next periodic report detailed information on the impact of such measures and on related investigations launched and their outcomes. The Committee refers the State party to its general comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities, paragraph 37.

Primary Documents

E:C.12:LIE:CO:2-3.pdf
english
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