• Liechtenstein - Austria
    Amending protocol signed

    04-02-2013

    Liechtenstein and Austria signed an amending protocol to their current tax treaty on 29 January 2013.

    The amending protocol will come into force on 1 January of the calendar year next following the date after the two countries exchange ratification instruments. Its provisions shall only have effect for taxable years beginning on or after 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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