On 8 March 2016, the Liechtenstein government approved for ratification the pending income and capital tax treaty with Switzerland. The treaty, signed 10 July 2015, will replace the 1995 income and capital tax treaty between the two countries, which is currently in force.
Taxes Covered
The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and coupon tax. It covers Swiss federal, cantonal and communal taxes on income and capital.
Withhol…