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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.



(1) In the sense of this Convention, the term "a person resident in a Contracting State" means a person who, under the laws of this State, is tax liable due to his/her domicile, his/her habitual residence, location of business management, location of its founding or establishment or another similar characteristic and also encompasses this State and its regional entities. The term does not, however, encompass a person who is only tax liable in this State due to income from sources in this State or property located in this State.

(2) If, under paragraph (1) of this Article, an individual is resident in both Contracting States, the following shall apply:

  • (a) the person is deemed to be a resident in the State in which he/she possesses a permanent residence; if he/she possesses a permanent residence in both States, he/she is deemed resident only in the State in which he/she has the closer personal and financial relationships (centre of personal interests);
  • (b) if it cannot be determined in which State the person has the centre of his/her personal interests, or if he/she does not possess a permanent residence in either of the two States, he/she is only deemed resident in the State where he/she maintains a habitual residence;
  • (c) if the person maintains a habitual residence in both or neither of the States, he/she is deemed only resident in the State of which he/she is a citizen;
  • (d) if the person is a citizen of both or neither of the States, the responsible authorities of the Contracting States will decide the matter in mutual agreement.

(3) If according to Paragraph (1) of this Article a person other than individuals is resident in both Contracting States, it is deemed only resident in the State in which the place of effective management is located.