On 30 April 2015, the income and capital tax treaty between Guernsey and Liechtenstein entered into force. The treaty was signed 5 June 2014 by Guernsey and 11 June 2014 by Liechtenstein. It is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Guernsey income tax, and Liechtenstein personal income tax, corporate income tax, corporation taxes, real estate ca…