DTA with Liechtenstein

International Tax Law, Double Taxation Agreement , Exchange of Information

The double taxation agreement (DTA) between Switzerland and Liechtenstein will enter into force on 22 December 2016.

The DTA contains a provision on the exchange of information upon request according to the internationally applicable standards. The DTA will contribute to the development of good economic relations between Switzerland and Liechtenstein. This was the first time a comprehensive DTA was concluded between Switzerland and Liechtenstein. Both countries signed the agreement on 10 July 2015. It replaces the current agreement of 22 June 1995 between Switzerland and Liechtenstein on various tax issues. The provisions of the agreement will be applicable from 1 January 2017.

To date, Switzerland has signed 54 DTAs and ten tax information exchange agreements (TIEAs) that are in line with the international standard on the exchange of information upon request, and of these, 49 DTAs, including the DTA with Liechtenstein, and seven TIEAs are in force.

* Thomas Linder

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