The income and capital tax treaty between Hungary and Liechtenstein was signed on 29 June 2015. The treaty is the first of its kind between the two countries, and will enter into force after the ratification instruments are exchanged. Taxes Covered The treaty covers Hungarian personal income tax, corporate income tax, land parcel tax and building tax. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, wealth tax and coupon tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital; otherwise...