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Update - Tax Treaty between Croatia and Liechtenstein

31 March 2025

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Treaty Development

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Croatia-Liechtenstein

The income and capital tax treaty between Croatia and Liechtenstein was signed on 22 January 2025. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Croatian profit tax, income tax, local income tax, and any other surcharge levied on one of these taxes. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company that directly holds at least 10% of the paying company's capital throughout a 365-day period that includes the day...