The Liechtenstein government has issued a release announcing the conclusion of negotiations with the initialing of an income and capital tax treaty with Ireland on 21 February 2024. According to the release the treaty provides the following withholding tax rates:
- Dividends - 0%, except for real estate investment trusts (REITs)
- Interest - 0%
- Royalties - 0%
The treaty is the first of its kind between the two countries and must be signed and ratified before entering into force. Further detai…