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Tax

Offsetting foreign withholding taxes in Liechtenstein

Offsetting foreign withholding taxes in Liechtenstein

Taxpayers with foreign securities can have part of the foreign withholding taxes offset in Liechtenstein and thereby reduce their tax burden. The Tax Regulation was revised as per 1 January 2018 and now contains more detailed rules in this connection. On the right, please find an overview of the most important amendments and how the offsetting of foreign withholding taxes functions.