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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Liechtenstein: dividends

Where the beneficial owner of a dividend is a resident of the United Kingdom other than a pension scheme, withholding tax at a rate not exceeding 15% is payable if the dividend is paid out of the property income of a property investment vehicle equivalent to a United Kingdom Real Estate Investment Trust.

In respect of all other dividends, no withholding tax is payable if the beneficial owner of the dividend is a resident of the United Kingdom.