The income and capital tax treaty between Iceland and Liechtenstein was signed on 27 June 2016. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Icelandic income tax to the state and income tax to the municipalities. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax and wealth tax.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company that has held at least 10% of the paying …