Liechtenstein Expands Double Taxation Agreement Network: DTA Concluded with Belgium
On 4 May 2026, Liechtenstein and Belgium signed a double taxation agreement (DTA). The agreement provides for the elimination of double taxation between Belgium and Liechtenstein and creates a clear framework for individuals and legal entities in cross-border situations. It is based on the OECD international standard and takes into account the requirements of the OECD/G20 BEPS (Base Erosion and Profit Shifting) Project aimed at combating tax evasion and tax avoidance in a cross-border context.
The agreement contains provisions for the avoidance of double taxation with respect to income and property taxes and stipulates that, in order to promote cross-border investment, no withholding taxes will be levied on intra-group dividends, loans between enterprises, or royalties. In addition, the agreement governs the treaty treatment of asset structures, investment funds, and pension funds, and establishes a mutual agreement procedure, including an arbitration clause, for the resolution of complex cases of double taxation.
The exchange of information will be conducted in accordance with international standards, while the automatic exchange of information will continue to be carried out under the Agreement between the Principality of Liechtenstein and the European Union on the Automatic Exchange of Financial Account Information to Improve International Tax Compliance. Furthermore, the parties agreed on mutual assistance in the collection of taxes.
With this agreement, Liechtenstein is expanding its network of double taxation agreements and strengthening the economic framework for investment between Liechtenstein and Belgium. The agreement enhances legal certainty for businesses and individuals and promotes bilateral cooperation.
Click here for the government press release.
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