The income and capital tax treaty between Liechtenstein and Switzerland will enter into force on 22 December 2016. The treaty, signed 10 July 2015, replaces the limited tax agreement between the two countries signed in 1995.
Taxes Covered
The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, wealth tax, and coupon tax. It covers Swiss federal, cantonal, and communal taxes on income and capital.
Withholding Tax Rates
- Dividends - 0% if t…