Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Switzerland and the Principality of Liechtenstein form a closely integrated economic area. For about ten years, a double taxation treaty has governed tax relations between the two countries. In this webinar, you’ll gain a concise overview of the interplay between Swiss and Liechtenstein tax law based on specific cross-border scenarios. Benefit from practical insights into the application of the DTA in advisory practice.
Switzerland has represented Liechtenstein’s foreign policy interests since 1919, and with the Customs Union Agreement of 1923, the Principality was fully integrated into the Swiss economic area. For about ten years now, a double taxation treaty (DTT) between the two countries has complemented this close relationship and governs the tax treatment of cross-border situations—an issue of growing importance for individuals, businesses, and their advisors.
This webinar will systematically present the fundamentals of the tax relationship between Switzerland and Liechtenstein. The recording explains the relevant provisions of the double taxation treaty as well as their place within the bilateral context, which is shaped by the Customs Union Agreement and foreign policy representation.
A particular focus is placed on practical application: Using specific cross-border scenarios, the recording demonstrates how Swiss and Liechtenstein tax laws interact in advisory practice, what classification and characterization issues arise, and how the double taxation treaty helps resolve typical conflicts.
This recording is intended for tax practitioners who advise clients with ties to Liechtenstein and wish to deepen their understanding of how the double taxation treaty is applied in cross-border situations.
