Liechtenstein has approved a tax treaty and protocol with Malta. The treaty was signed on September 27th 2013, and was ratified by Malta on February 18th 2014. The treaty includes the following withholding rates:
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
The protocol clarifies the definitions of person, company, and resident, and establishes rules for requesting information.
The treaty will apply January 1st of the year following the exchange of ratification instruments and its entry into fo…