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Germany - Liechtenstein Tax Treaty (as amended by 2020 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Procedural Rules for Withholding Tax

(1) If the taxes on dividends, interest, Royalty or other income drawn by a person resident in the other Contracting State are collected via withholding in a Contracting State, the right of the Contracting State to perform the tax deduction at the rate provided for by its domestic tax law will not be affected by this Convention. The tax collected by withholding is to be repaid on request from the taxpayer if and to the extent that it is reduced or eliminated by this Convention.

(2) The deadline for the application for repayment is four years from the end of the calendar year in which the dividends, interest, Royalty or other income were drawn. It does not end prior to six months after the date the tax was levied.

(3) The Contracting State from which the income originate can demand that the responsible authority in the other Contracting State certify residence.

(4) The responsible authorities, in mutual agreement, may decide on the implementation of this Article and, if need be, establish other procedures for the implementation of the tax reductions or exemptions provided for in this Convention.