International Tax Treaties

The Principality of Liechtenstein's international cooperation with other states in the area of taxation is governed by various agreements:

Overview of all double taxation agreements (DTAs) and tax treaties on the exchange of information

List of all Double Taxation Agreements (DTA) and Tax Agreements regarding Exchange of Information

For further information in this regard, see www.regierung.li.

Foreign withholding taxes

Withholding Tax Rates Based on Government Treaties

Overview of allowable tax rates in percent
As of April 2021

Confirmation of residency

Residency Confirmation Form.

Reconciliation Procedure

Contact

Fiscal Authority Liechtenstein
Division International Affairs
Aeulestrasse 38
P.O. Box 684
FL-9490 Vaduz
Liechtenstein

T +423 236 68 17

Email: dba@llv.li

Transfer Pricing

The Liechtenstein Fiscal Authority applies the OECD Transfer Pricing Principles for Multinational Enterprises and Tax Administrations *).

*) Original title in English: "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations"

Contact persons