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Protocols to Tax Instruments between Austria and Liechtenstein have Entered into Force

|Treaty Development|Austria-Liechtenstein
Austria-Liechtenstein

The protocol to the 1969 Austria-Liechtenstein income and capital tax treaty and the protocol to the 2013 Austria-Liechtenstein withholding tax agreement entered into force on 1 January 2017.

The protocol to the 1969 treaty was signed on 15 September 2016 and is the second to amend the treaty. The protocol:

  • Replaces the Title and Preamble of the treaty;
  • Amends Article 19 (Government Service);…

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