Details of the tax treaty on income and capital between Liechtenstein and Luxembourg, signed on 26 August 2009 have become available. The treaty was signed in German. The treaty generally follows the OECD Model Convention 2008.
The maximum rates of withholding tax are:
| - | 15% on dividends; however, the rate is 5% if the receiving company owns directly at least 10% of the capital of the company payin… |