The treaty takes effect from 1 January 2026.
Liechtenstein has published the income and capital tax treaty with Croatia in the Official Gazette on 18 July 2025, which includes the notice that the treaty entered into force on 26 July 2025.
Signed on 22 January 2025, it is the first treaty between the two countries and aims to eliminate double taxation concerning taxes on income and prevent tax evasion and avoidance between Liechtenstein and Croatia.
The treaty covers key income and capital taxes in both Croatia and Liechtenstein, including profit, income, and wealth taxes. It sets withholding tax rates at 0% on dividends for qualifying company shareholders (10% holding for 365 days), and 5% on other dividends, interest, and royalties.
The treaty applies from 1 January 2026.
Earlier, Croatia published the law ratifying the income and capital tax treaty with Liechtenstein in the Official Gazette on 16 June 2025.
