Liechtenstein: tax treaties
Tax treaties and related documents between the UK and Liechtenstein.
Documents
Details
The 2012 Double Taxation Convention entered into force on 19 December 2012.
The convention is effective in Liechtenstein from:
- 1 January 2013 for income taxes and capital (except withholding taxes)
- 1 February 2013 for withholding taxes
It’s effective in the UK from:
- 1 February 2013 for withholding taxes
- 1 April 2013 for Corporation Tax
- 6 April 2013 for Income Tax and Capital Gains Tax (except withholding taxes)
Tax Information Exchange Agreement signed 11 August 2009, entered into force on 2 December 2010.