Liechtenstein's Fiscal Authority has published the synthesized text of the 2015 tax treaty with Hungary as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2015 Liechtenstein-Hungary tax treaty:
Notwithstanding the above, Part VI (Arbitration) of the MLI applies for cases submitted from 1 July 2021.
Click the following for Liechtenstein's tax treaties, including MLI synthesized texts.