The income and capital tax treaty between Georgia and Liechtenstein entered into force on 21 December 2016. The treaty, signed 13 May 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Georgian profit tax, income tax, and property tax. It covers Liechtenstein personal income tax, corporate income tax, capital gains tax, wealth tax, and coupon tax.
Withholding Tax Rates
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
Capital Gains
The following capi…