Malta-Liechtenstein Tax Treaty enters into force


On the 1st July 2014, the Income and Capital Tax Treaty between Liechtenstein and Malta entered into force. The provisions of this treaty shall become effective on the 1st January 2015.

Applicable withholding taxes

The treaty will come into force after the two countries exchange ratification instruments. In accordance with the treaty, the following withholding taxes will apply: Dividends: 0% – Interest: 0% – Royalties: 0%