Double Taxation Convention between UK and Liechtenstein

Double Taxation Convention between UK and Liechtenstein

A first-time comprehensive Double Taxation Convention between the UK and the Principality of Liechtenstein was signed in London on 11 June 2012 by David Gauke MP, Exchequer Secretary to the Treasury and Dr Klaus Tschütscher, the Prime Minister of Liechtenstein.


Together with the Third Joint Declaration on the Liechtenstein Disclosure Facility also signed today, the Convention marks a further enhancement in cooperation between the UK and Liechtenstein in the field of taxation. The Convention generally follows the Organisation for Economic Co-operation and Development (OECD) Model Double Taxation Convention. Important features include zero withholding rates for dividends (with 15 per cent for RIETS), zero withholding rates on interest and royalties and the latest OECD Model provision on exchange of information.


The Convention enters into force once both countries have completed their legislative procedures.


Source: HM Revenue & Customs, June 2012


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