Bundesrat Approved Tax Treaty with Liechtenstein

Bundesrat Approved Tax Treaty with Liechtenstein

The Bundesrat, Germany’s upper house of parliament has recently adopted the German-Liechtenstein bilateral double taxation agreement.

The agreement will enter into force on January 01, 2013. It complies with the OECD’s standard on transparency and information exchange in tax matters. The information exchange provision allows for the automatic exchange of tax information.

The tax treaty provides exemption from a withholding tax imposed on dividend with a minimum participation of 10% and a minimum participation period of one year. The agreement also accords a withholding tax right for gains of artists and sportsmen.

The agreement will serve to reduce tax barriers and to promote and to strengthen economic relations between the two countries.

Recently the German Bundesrat also adopted double taxation agreements with the Netherlands and with Luxembourg.

© 1997—2014 DS Express, Inc

84, Spyrou Kyprianou, 

2nd floor, Limassol 4004


tel +357 25 731-042



11 Solzhenitsyna Street

Moscow 109004 Russia

tel +7 495 956-1727

fax +7 495 234-0735


15 Kreshchatik Street, office 149

Kyiv 01001 Ukraine

tel +38 044 237-2222

fax +38 044 278-6714



52 Angliyskaya Emb., office 28

St.Petersburg 190000 Russia

tel +7 812 570-1564

fax +7 812 325-723


More contact details and office maps can be found in the section Contacts

© 2015 DS Express Ltd  All rights reserved