The income and capital tax treaty between the Czech Republic and Liechtenstein entered into force 22 December 2015. The treaty, signed 25 September 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech income tax on individuals and legal persons, and tax on immovable property. It covers Liechtenstein personal and corporate income taxes, real estate capital gains tax, wealth tax and coupon tax.
Service PE
The treaty includes the provision that a …