As last reported on the 28th of September 2014, Liechtenstein and Czech Republic signed a Double Tax Treaty (DTT) on 25 September 2014 which will come to force on 1 January of the next year following the exchange of ratification instruments from the two countries.
The most significant provisions of the treaty are summarized below:
-
Dividends:
-
0% if the beneficial owner is a company (other than a partnership) which holds for an uninterrupted period of at least one year directly at least 10% of the capital of the company paying the dividends.
-
15% in all other cases.
-
Interest: 0%.
-
Royalties:
-
10% on royalties on any patent, trade mark, design or model, plan, secret formula or process, tailor made computer software, or industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
-
0% in all other cases..
Source: Offtax.com, posted on 28.09.2014
More information:
Are you interested in setting up a tax efficient offshore company? Visit our
Offshore company formation page.
One of the more popular offshore banks at the moment. Discover more about
ABC Banking Corporation.