Double Tax Treaty Malta Liechtenstein

Double Tax Treaty Malta Liechtenstein Tax

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

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 with holding tax on dividends is nil.

Interest Income

The Double Tax Treaty Malta Liechtenstein provides that interests are only to be taxed n 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 for more information on the tax planning opportunities the Malta Liechtenstein Double Taxation Treaty offers companies based in Liechtenstein and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: