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DTA FL-CH – protocol of amendment signed

The protocol of amendment in relation to the double taxation agreement (DTA) between Liechtenstein and Switzerland was signed on July 14, 2020. It includes an anti-abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. Moreover, the provision on the mutual agreement procedure is supplemented. The protocol of amendment implements the minimum standards resulting from the BEPS project.

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Liechtenstein Tax Law – Overview 2020

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DTA FL-NL Signed

The double taxation agreement between Liechtenstein and the Netherlands was signed on June 3, 2020. The DTA FL-NL is based on the international standard of the OECD and governs the elimination of double taxation and the avoidance of (double) non-taxation in cross-border situations.

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