• 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.
    Back to News
    Related Topics:

Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us