The income and capital tax treaty between Liechtenstein and the Netherlands was signed on 3 June 2020. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax, and covers Netherlands income tax, wages tax, company tax, and dividend tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine its residence for the purpose of the treaty through mutual agreement based on its place of head or main...