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Liechtenstein: Income tax treaty with Estonia enters into force

Recent income tax treaty developments

august 17, 2026

The Liechtenstein-Estonia income tax treaty entered into force on January 1, 2026, with general application to withholding and other taxes beginning January 1, 2027. Article 25 (exchange of information) provisions will also take effect from January 1, 2027, for tax periods beginning on or after that date.

In addition, an income tax treaty between Liechtenstein and the Philippines, which aligns with OECD/G20 BEPS standards, was initialed on May 29, 2026.


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

Markus Buerkler | mbuerkler@kpmg.com  

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