Tax Treaty Between Latvia and Liechtenstein Entering into Force

The income and capital tax treaty between Latvia and Liechtenstein enters into force on 23 May 2026. The treaty, signed 2 October 2025, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Latvian enterprise income tax, personal income tax, and immovable property tax. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax.

Residence

If a person other than an individual is considered a resident in bo…