How many tax treaties does Liechtenstein have?

Liechtenstein has 22 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Liechtenstein's most important treaty partners?

Liechtenstein's major treaty partners include Switzerland, Austria, Germany, United Kingdom, Luxembourg, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Liechtenstein's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Liechtenstein may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Liechtenstein Tax Treaties

Liechtenstein has a smaller treaty network of approximately 22 agreements, but has been expanding it rapidly. The country also benefits from its customs union with Switzerland and EEA membership.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

SwitzerlandAustriaGermanyUnited KingdomLuxembourgCzech RepublicHungaryHong KongSingaporeUAE

About Liechtenstein's Treaty Network

Liechtenstein maintains a network of 22 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Liechtenstein Tax Treaties

Major Treaty Partners

About Liechtenstein's Treaty Network

Liechtenstein Tax Treaties FAQ