Guidance by country: Liechtenstein: agreement
A comprehensive agreement and protocol (SI2012/3077) entered into force on 19 December 2012 and has effect:
- In both countries from 1 February 2013 for taxes withheld at source;
- In the United Kingdom from 1 April 2013 for corporation tax and from 6 April 2013 for income tax (except for tax withheld at source) and capital gains tax;
- In Liechtenstein from 1 January 2013 for taxes on income and capital (except for taxes withheld at source).
If using the HMRC intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “treaties in force Liechtenstein” will provide a link to the treaty.