The income and capital tax treaty between Jersey and Liechtenstein entered into force on 21 December 2018. The treaty, signed 17 August 2018, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Jersey income tax and Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax.
Withholding Tax Rates
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
Capital Gains
The following capital gains derived by a resident o…