Liechtenstein & Malta Double Tax Treaty


The Double Tax Treaty Malta Liechtenstein was signed in September 2013 and has the following features:

Liechtenstein Withholding Taxes

Dividend Income

TThe 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 with holding 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.

Please contact us should you require any more information on the Malta Liechtenstein Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.


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