International treaty

Liechtenstein: tax treaties

Tax treaties and related documents between the UK and Liechtenstein.

• From: HM Revenue & Customs
• Published: 16 January 2013
• Last updated: 17 May 2024 — See all updates

Documents

Synthesised text of the Mulitlateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force

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2012 UK-Liechtenstein Double Taxation Convention and Protocol — in force

PDF, 101 KB, 27 pages

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2009 UK-Liechtenstein Tax Information Exchange Agreement: exchange of information — in force

PDF, 138 KB, 12 pages

Details

Synthesised text of the Multilateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force

The 2012 UK-Liechtenstein Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the UK-Liechtenstein Double Taxation Convention.

It is effective in the UK from:

• 1 April 2021 for Corporation Tax
• 6 April 2021 for Income Tax and Capital Gains Tax

It is effective in Liechtenstein from 1 October 2020 for other taxes for taxable periods beginning on or after date.

2012 UK-Liechtenstein Double Taxation Convention and Protocol — in force

It’s effective in the UK from:

• 1 February 2013 for withholding taxes
• 1 April 2013 for Corporation Tax
• 6 April 2013 for Income Tax and Capital Gains Tax (except withholding taxes)

The convention is effective in Liechtenstein from:

• 1 January 2013 for income taxes and capital (except withholding taxes)
• 1 February 2013 for withholding taxes

2009 UK-Liechtenstein Tax Information Exchange Agreement: exchange of information — in force

Tax Information Exchange Agreement signed 11 August 2009, entered into force on 2 December 2010.

Published 16 January 2013
Last updated 17 May 2024 + show all updates

1. 17 May 2024

   Synthesised text of the Multilateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force has been added.

2. 16 January 2013

   First published.