Liechtenstein – International Tax Agreements
On 11 November 2009, Liechtenstein recognizes the OECD’s international tax cooperation standard and on 30 March 2010, it creates legal basis for cross-border administrative assistance in tax matters.
Liechtenstein has concluded the following TIEA’s and DTA’a:
|
|
OECD- |
Type of |
Signed on |
In force |
| Denmark |
Yes |
TIEA |
12/17/2010 |
– |
| Sweden |
Yes |
TIEA |
12/17/2010 |
– |
| Finland |
Yes |
TIEA |
12/17/2010 |
– |
| Norway |
Yes |
TIEA |
12/17/2010 |
– |
| Iceland |
Yes |
TIEA |
12/17/2010 |
– |
| Greenland |
No |
TIEA |
12/17/2010 |
– |
| Faroes |
No |
TIEA |
12/17/2010 |
– |
| Uruguay |
No |
DTA |
10/18/2010 |
– |
| Hongkong |
No |
DTA |
8/12/2010 |
– |
| St. Kitts and Nevis |
No |
TIEA |
12/14/2009 |
– |
| Antigua and Barbuda |
No |
TIEA |
11/25/2009 |
1/16/2011 |
| Netherlands |
Yes |
TIEA |
11/10/2009 |
12/1/2010 |
| Belgium |
Yes |
TIEA |
11/10/2009 |
– |
| Ireland |
Yes |
TIEA |
10/13/2009 |
6/30/2010 |
| St. Vincent and The Grenadines |
No |
TIEA |
10/2/2009 |
– |
| San Marino |
No |
DTA |
9/23/2009 |
– |
| France |
Yes |
TIEA |
9/22/2009 |
8/19/2010 |
| Monaco |
No |
TIEA |
9/21/2009 |
7/14/2010 |
| Andorra |
No |
TIEA |
9/18/2009 |
1/10/2011 |
| Germany |
Yes |
TIEA |
9/2/2009 |
10/28/2010 |
| Luxembourg |
Yes |
DTA |
8/26/2009 |
12/17/2010 |
| United Kingdom |
Yes |
TIEA & |
8/11/2009 |
12/2/2010 |
| USA |
Yes |
TIEA |
12/8/2008 |
1/1/2010 |
| Switzerland |
Yes |
DTA |
6/22/1995 |
12/17/1996 |
| Austria |
Yes |
DTA |
– |
12/7/1970 |
Other DBA’s agreements in preparation.
TIEA = Tax Information Exchange Agreement
OECD Compliant agreement that governs conditions under which Liechtenstein exchanges tax information with its contracting party.
DTA = Double Taxation Agreement
International treaty under which Liechtenstein and its contracting party prevents taxation
In both countries (i.e., double taxation) of individuals and companies generating income in both countries. The information exchange in those treaties follows the OECD standard.
OECD Standard
Refers to the Model Convention adopted by the OECD in 2002 on tax information exchange.
This model convention provides for information exchange upon request in justified individual cases.
