International treaty

Liechtenstein: tax treaties

Tax treaties and related documents between the UK and Liechtenstein.

Documents

2012 UK-Liechtenstein Double Taxation Convention and Protocol — in force

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Synthesised text of the Multilateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force

The 2012 UK-Liechtenstein Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the UK-Liechtenstein Double Taxation Convention.

It is effective in the UK from:

  • 1 April 2021 for Corporation Tax
  • 6 April 2021 for Income Tax and Capital Gains Tax

It is effective in Liechtenstein from 1 October 2020 for other taxes for taxable periods beginning on or after date.

2012 UK-Liechtenstein Double Taxation Convention and Protocol — in force

It’s effective in the UK from:

  • 1 February 2013 for withholding taxes
  • 1 April 2013 for Corporation Tax
  • 6 April 2013 for Income Tax and Capital Gains Tax (except withholding taxes)

The convention is effective in Liechtenstein from:

  • 1 January 2013 for income taxes and capital (except withholding taxes)
  • 1 February 2013 for withholding taxes

2009 UK-Liechtenstein Tax Information Exchange Agreement: exchange of information — in force

Tax Information Exchange Agreement signed 11 August 2009, entered into force on 2 December 2010.

Updates to this page

Published 16 January 2013
Last updated 17 May 2024 + show all updates
  1. Synthesised text of the Multilateral Instrument and the 2012 UK-Liechtenstein Double Taxation Convention — in force has been added.

  2. First published.

Sign up for emails or print this page