Update - Tax Treaty between Italy and Liechtenstein

The income tax treaty between Italy and Liechtenstein was signed on 12 July 2023. The treaty is the first of its kind between the two countries.

Taxes Covered

The treaty covers Italian personal income tax, corporate income tax, and regional tax on productive activities. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax.

Residence

If a person other than an individual is considered resident in both Contracting States, the comp…