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Tax

Reclaim of Swiss withholding tax from Liechtenstein

Reclaim of Swiss withholding tax from Liechtenstein 

The Double Taxation Agreement (DTA) between Switzerland and Liechtenstein has been in force since 1 January 2017. Swiss withholding tax on investment income payable from 1 January 2017 can be reclaimed in whole or partly by individuals and companies in Liechtenstein in 2018 for the first time.