On 1 July 2014, the income and capital tax treaty between Liechtenstein and Malta entered into force. The treaty was signed on 27 September 2013, and is the first of its kind between the two countries.

Taxes Covered

The treaty covers Maltese income tax, and the following Liechtenstein taxes:

• Personal income tax (Erwerbssteuer)
• Corporate income tax (Ertragssteuer)
• Corporation taxes (Gesellsc…