• Liechtenstein - Austria
    Amending Protocol Provisions Come Into Effect


    The provisions of the Tax Treaty between Liechtenstein and Austria came into effect on 1 January 2014.

    In accordance with the new treaty, the following withholding taxes were amended:

    • Dividends:
      • 0% if the beneficial owner is a company (other than a partnership) which at the time of the payment of dividends has held for an uninterrupted perios of 12 months directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest: 0% withholding tax.

    • Royalties: withholding tax on royalty payments will stay the same as before.
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