On 7 November 2025, the Liechtenstein parliament approved the ratification of the pending income and capital tax treaty with Latvia. 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 individu…