Estonia ratified the tax treaty with Liechtenstein to prevent double taxation and tax evasion.
Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025.
Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax, Liechtenstein’s corporate income tax, personal income tax, real estate capital gains tax, and wealth tax.
It will take effect 15 days after the exchange of ratification instruments and will be applicable from 1 January of the following year.
Earlier, the Estonian parliament approved the Act (718 SE) for the ratification of the income and capital tax treaty with Liechtenstein on 5 November 2025.