Liechtenstein

Corporate - Withholding taxes

Last reviewed - 18 June 2020

Liechtenstein does not levy any WHTs.

Tax treaties

Currently, a comprehensive double taxation treaty (DTT) on income is in effect with Andorra, Austria, Czech Republic, Georgia, Germany, Guernsey, Hong Kong, Hungary, Iceland, Jersey, Lithuania, Luxembourg, Malta, Monaco, San Marino, Singapore, Switzerland, the United Arab Emirates, the United Kingdom (UK), and Uruguay. A new DTT has been signed with the Netherlands and is expected to come into force as of 2021. 

Liechtenstein has concluded tax information exchange agreements (TIEAs) with the following governments: Andorra, Antigua and Barbuda, Australia, Belgium, Canada, China, Denmark, Faeroe Islands, Finland, France, Germany, Greenland, Iceland, India, Ireland, Italy, Japan, Mexico, Monaco, Netherlands, Norway, St. Kitts and Nevis, St. Vincent and the Grenadines, South Africa, Sweden, the United Kingdom, and the United States.