• Liechtenstein - Germany
    Tax Treaty Enters Into Force

    27-12-2012

    The Germany - Liechtenstein Income and Capital Tax Treaty has entered into force on 19 December 2012.

    The provisions of the treaty will come into effect on 1 January 2013.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 0% if the beneficial owner is a company (other than a partnership) holds, directly or indirectly, at least 10% of the voting power of the company paying the dividends and has done so for a period of at least 12 months.
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the voting power of the company paying the dividends.
      • 15% on dividends paid by a Liechtenstein UCITS or a Liechtenstein investment company.
      • 15% in all other cases.

    • Interest: 0% withholding tax on interest.

    • Royalties: 0% withholding tax on royalties.
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EUCED - European Network for Economic Cooperation and Development is a European Economic Interest Grouping (EEIG), as per EU Council Regulation # 2137/85, established for European and worldwide economic and development operations. As well as, the status of an European Business Association.

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