Liechtenstein

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, the Netherlands, Romania (entered into force 29 February 2024), San Marino, Singapore, Switzerland, the United Arab Emirates, the United Kingdom (UK), and Uruguay. 

Negotiations for treaties have been initiated / completed (but not yet in force) with Bahrain, Belgium, Estonia, Croatia, Ireland, and Latvia. The treaty with Italy is awaiting final ratification to set into effect. 

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.