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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) Royalty that originate from one Contracting State and whose beneficial owner is a person resident in the other Contracting State can only be taxed in the other State.

(2) The term "Royalty" used in this Article means-reserving 7 Paragraph (4) of this Article- fees of any kind that is paid for the right to use copyrights on literary, artistic or scientific works, including cinematographic films, patents, trademarks, prototypes or models, plans, secret formulas or processes or for the communication of commercial, business or scientific experiences.

(3) Paragraph (1) of this Article does not apply if the beneficial owner resident in the other Contracting State from which the Royalty originate, exercises a business activity through a permanent establishment located there and the rights or property for which the Royalty are being paid actually belong to this permanent establishment. In this case Article 7 shall apply.

(4) If special relationships exist between the debtor and the beneficial owner or between each of them and a third party and for this reason the Royalty, based on the principal service, exceed the amount that the debtor and the beneficial owner would have agreed to absent these special relationships, this Article shall apply only to the latter amount. In this case the excess amount can be taxed according to the laws of each Contracting State and under consideration of the other provisions of this Convention.