The income and capital tax treaty between Jersey and Liechtenstein entered into force on 21 December 2018. The treaty, signed 17 August 2018, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Jersey income tax and Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth 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 by the other Party: Gains from the alienation of immovable property situated in the...