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Liechtenstein Approves Pending Protocols to Tax Treaties with Germany and Switzerland — Orbitax Tax News & Alerts

On 3 November 2020, the Liechtenstein government approved for ratification the pending protocols to the 2011 income and capital tax treaty with Germany, signed 27 October 2020, and the 2015 income and capital tax treaty with Switzerland, signed 14 July 2020. Both protocols include amendments to bring the respective treaties in line with the minimum BEPS standards and will enter into force after the ratification instruments are exchanged.