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Liechtenstein: Double Tax Treaties

Liechtenstein-Austria Double Tax Treaty

The Liechtenstein Double Tax Treaty with Austria has been effective since 1970. The Treaty applies to resident individuals, companies transacting commercial business (ie not investment business), and holding companies, providing these can prove that at least 51% of their capital is held by Liechtenstein citizens.

A protocol amending the Double Tax Treaty was approved by Liechtenstein Parliament in September 2013 and is due to come into force in early 2014.

 

 

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