Update – Tax Treaty between Jersey and Liechtenstein

The income and capital tax treaty between Jersey and Liechtenstein was signed on 17 August 2018. The treaty is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Jersey income tax and Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax.

Withholding Tax Rates

• Dividends - 0%
• Interest - 0%
• Royalties - 0%

Capital Gains

The following capital gains derived by a resident of one Contracting Party may be ta…