Revenue's head of offshore assets investigations has confirmed that it will be writing to the equivalent authorities in Germany seeking information on Irish residents who may have placed money in Liechtenstein.
Paul Walsh said Revenue would write in a matter of days to the German authorities. He said that in the past a small number of Irish taxpayers had trusts in Liechtenstein but the numbers were not material.
He said Liechtenstein, Andorra and Monaco were the only locations left considered uncooperative in terms of operating tax havens.
He said Revenue had protocols for paying individuals for information on tax evasion, and any bank official in Liechtenstein could ring Revenue to discuss the matter.
Liechtenstein is facing growing international pressure to lift the cloak of secrecy surrounding its banks after Germany said it paid an informant for bank details of suspected tax evaders.
The US tax authorities said they had opened an investigation of over 100 American taxpayers in relation to bank accounts held in the European state. Meanwhile, Australia said it was investigating 20 tax cases connected to Liechtenstein.
The country's banking secrecy code has lured thousands of wealthy investors from around the globe and earned it an unwanted spot on an international blacklist of tax havens.
France said it was looking into possible tax dodging involving Liechtenstein. At least 10 nations are either demanding that the principality overhaul its banking laws or investigating alleged abuses.
German prosecutors have widened their investigation to a second bank in Liechtenstein. As a result of the German investigation, 91 people have already admitted their role and coughed up nearly €28m towards their back taxes. Another 72 people have turned themselves in to tax authorities.
Liechtenstein was thrust into the spotlight this month after Germany arrested a businessman in connection with alleged tax evasion using one of its accounts. So far, the focus of the probe has been LGT, a bank owned by Liechtenstein's billionaire royal family. German prosecutors confirmed they have a second bank in their sights, but have not named it.
Prosecutors in Germany have been investigating tax evasion scams mainly involving the misuse of so-called foundations or trusts, which disguise the real owner of the investments.
Prosecutors said the trusts they were probing held far more than €200m and that 'immense' sums of tax revenue had been dodged. The probe has already forced the resignation of one of Germany's best-known business figures - Deutsche Post chief executive Klaus Zumwinkel.
