The income and capital tax treaty between Georgia and Liechtenstein was signed 13 May 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Georgian profit tax, income tax and property tax. It covers Liechtenstein personal income tax, corporate income tax, capital gains tax, wealth tax, and coupon tax.
Withholding Tax Rates
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
Capital Gains
The following capital gains derived by a resident of one…