International treaty

Liechtenstein: tax treaties

Tax treaties and related documents between the UK and Liechtenstein.

From:
HM Revenue & Customs
Published
16 January 2013

Documents

2012 Liechtenstein-UK Double Taxation Convention and Protocol - in force

PDF, 101 KB, 27 pages

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Tax Information Exchange Agreement: exchange of information - in force

PDF, 138 KB, 12 pages

Details

The 2012 Double Taxation Convention entered into force on 19 December 2012.

The convention is effective in Liechtenstein from:

  • 1 January 2013 for income taxes and capital (except withholding taxes)
  • 1 February 2013 for withholding taxes

It’s effective in the UK from:

  • 1 February 2013 for withholding taxes
  • 1 April 2013 for Corporation Tax
  • 6 April 2013 for Income Tax and Capital Gains Tax (except withholding taxes)

Tax Information Exchange Agreement signed 11 August 2009, entered into force on 2 December 2010.

Published 16 January 2013

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