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 capital gains tax, wealth tax, and coupon tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting Party may be taxed...