• Liechtenstein - Uruguay
    Provisions of Tax Treaty Come Into Effect

    04-01-2013

    The provisions of the tax treaty between Liechtenstein and Uruguay came into effect on 1 January 2013.

    The treaty was signed on 18 October 2010 and came into force on 3 September 2012.

    As per the treaty the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a person other than an individual which holds directly at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.

    • Interest:
      • 0% if the interest is paid in connection with the sale on credit of any industrial, commercial or scientific equipment.
      • 0% if the interest is paid on a loan granted by a bank for at least 3 years for financing investment projects.
      • 10% in all other cases.

    • Royalties: 10% withholding tax on royalties.
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