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Legal Facts in Liechtenstein
Double taxation
The principality of Liechtenstein merely concluded a double taxation agreement LGBl. 1970 No. 37, with the Republic of Austria, its eastern neighbour in 1969. However, this principally cannot be applied – with certain exceptions – to offshore and holding companies, foundations and trust assets.
An agreement was reached with the Federal Minister for Finances of the Republic of Austria in 1971 with regard to the execution of the refund of the taxes which are charged at the source by way of deduction (LGBl. 1971 No. 43).
In addition, various agreements exist with the Swiss neighbouring cantons in order to avoid double taxation
The conclusion of further double taxation agreements is not envisaged from the point of view of Liechtenstein.
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