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 (enter into force 29 Feb 2024), San Marino, Singapore, Switzerland, the United Arab Emirates, the United Kingdom (UK), and Uruguay. 

Negotiations for treaties have been initiated with Bahrein, Estonia, Irecland 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.