The income and capital tax treaty between Liechtenstein and the Netherlands was signed on 3 June 2020. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax, and covers Netherlands income tax, wages tax, company tax, and dividend tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent…