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Tax Treaty between Croatia and Liechtenstein Signed

24 January 2025

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Treaty Development

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Croatia-Liechtenstein

The Liechtenstein government has issued a release announcing the signing of an income tax treaty with Croatia on 22 January 2025. According to the release, the treaty provides a withholding tax exemption on "group" dividends while other dividends are subject to a 5% rate. A 5% withholding tax rate also applies for interest and royalty payments. The treaty is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged. Additional details of the treaty will be published once available.