Liechtenstein tax treaties with Germany and Switzerland

Liechtenstein tax treaties with Germany and Switzerland

The Liechtenstein government approves protocols for tax treaties with Germany and Switzerland.
On November 3, 2020, the Liechtenstein government approved for ratification the pending protocols to the 2011 income and capital tax agreement with Germany. This agreement between the states was signed on October 27, 2020. Similar protocols were approved to the 2015 agreement with Switzerland on income and capital tax, signed on July 14, 2020. Amendments to both protocols aim to bring the respective treaties in line with the BEPS minimum standards and enter into force after the exchange of instruments of ratification.

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