On 25 September 2014, a capital and income tax treaty between the Czech Republic and Liechtenstein was signed. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty cover Czech income tax on individuals and legal persons, and the 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 permanent establishment wil…