A tax treaty between Guernsey and Liechtenstein was signed on 5 June and 11 June 2014 by the respective jurisdictions. The treaty is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Guernsey income tax, and Liechtenstein personal and corporate income tax, corporation taxes, real estate capital gains tax, wealth tax, and coupon tax.

Withholding Tax Rates …