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Liechtenstein, Switzerland Tax Treaty To Enter Into Force

by Ulrika Lomas, Tax-News.com, Brussels

16 March 2016

A double tax agreement (DTA) between Switzerland and Liechtenstein has been approved by the parties' respective authorities and is expected to enter into force on January 1, 2017.

The DTA has been approved by the Swiss National Council and the Liechtenstein Government. Under the agreement, the withholding tax rate on interest payments will be set at zero. The rate for dividends will be set at a maximum 15 percent, with exemptions for pension funds and beneficial owners with significant holdings in the company paying the dividends.

The wages and pensions of cross-border workers will be taxed in the state of residence. Individuals who do not return to their place of residence for more than 45 working days in a year for professional reasons will not be classified as a cross-border commuter.

TAGS: tax | pensions | double tax agreement (DTA) | interest | Liechtenstein | agreements | transfer pricing | tax rates | withholding tax | Switzerland | dividends

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