Liechtenstein & Malta Double Tax Treaty

The Double Tax Treaty between Malta and Liechtenstein was signed in September 2013.

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Liechtenstein Withholding Taxes

The main features of the Malta-Liechtenstein tax treaty are as follows:

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Dividend Income

The Double Tax Treaty Malta Liechtenstein provides that dividends are only taxed in the state of residence of the beneficial owner of the dividend, and consequently, the Liechtensteiner withholding tax on dividends is nil.

Interest Income

The Double Tax Treaty Malta Liechtenstein provides that interests are only to be taxed in the state of residence of the beneficial owner of the interest, and consequently the Liechtensteiner with holding tax on interests is nil.

Royalty Income

The Double Tax Treaty Malta Liechtenstein provides that royalties are only to be taxed in the state of residence of the beneficial owner of the royalties, and consequently the Liechtensteiner with holding tax on royalties is nil.

Other Income

The Double Tax Treaty Malta Liechtenstein states that its definition of a permanent establishment (PE) is based on the OECD model, but does not include the possibility of a services PE.

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When navigating tax matters from Malta to Liechtenstein and from Liechtenstein to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Liechtenstein or Liechtenstein to Malta. Please contact us should you require any more information on the Malta-Liechtenstein Double Tax Treaty and the unique tax planning opportunities.

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