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Liechtenstein Expands Double Taxation Agreement Network: Liechtenstein and Croatia Sign DTA

22 Jan 2025

On 22 January 2025, Liechtenstein and Croatia signed a double taxation agreement (DTA).

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The agreement regulates the elimination of double taxation in cross-border situations. It is based on the international OECD standard and takes into account the requirements of the OECD/G20 BEPS project (Base Erosion and Profit Shifting) aimed at preventing tax evasion and tax avoidance in a cross-border context.

The agreement also addresses the avoidance of double taxation with respect to income and wealth taxes. To promote cross-border investment, no withholding tax will apply to group dividends.

In addition, the withholding tax on other dividends, interest, and royalties will be reduced to 5 percent. The DTA also contains provisions regarding the treaty treatment of asset structures, investment funds, pension funds, and non-profit organisations. Furthermore, the agreement establishes rules for a mutual agreement procedure to resolve complex double taxation cases.

The exchange of information is based on the international standard, with the automatic exchange of information continuing to be handled via the AEOI agreement between Liechtenstein and the EU. Furthermore, administrative enforcement assistance has been agreed.

The agreement represents an important step in expanding Liechtenstein’s DTA network. It enhances legal certainty for investments and strengthens economic cooperation between Liechtenstein and Croatia.

Click here for the government press release.

#Steuern #OECD #Liechtenstein #Roadmap2025

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