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Treaty between Liechtenstein and United Kingdom enters into force

10 February 2013

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Treaty Development

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Liechtenstein; United Kingdom

On 19 December 2012, the Liechtenstein - United Kingdom Income and Capital Tax Treaty (2012) entered into force. The effective dates are as follows: In Liechtenstein: -   1 January 2013 for income and capital gains taxes; -   1 February 2013 for withholding taxes. In the United Kingdom: -   1 February 2013: for withholding taxes; -   1 April 2013: for corporation tax; and -   6 April 2013: for income and capital gains taxes.