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Latvia: Income tax treaty with Liechtenstein enters into force

Effective from January 1, 2027

july 6, 2026

Following Latvia’s ratification on February 26, 2026, the income tax treaty between Latvia and Liechtenstein signed on October 2, 2025, entered into force on May 23, 2026.

The treaty establishes rules to eliminate double taxation, provides for exchange of information, and applies withholding tax reductions, with provisions effective from January 1, 2027.


For more information, contact a KPMG tax professional in Latvia:

Ilze Berga | iberga@kpmg.com

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