A bilateral double taxation agreement (DTA) between Liechtenstein and Malta in respect of taxes on income and on wealth is signed on 27 September 2013. On the basis of OECD this treaty is made policies of both treaty partner states are reflected.
Provisions clarifying and governing the entitlement to tax treaty benefits of Liechtenstein pension funds, charitable organizations, and investment funds are inserted. National taxing rights for the taxation of natural persons are guaranteed.
The treaty is expected to apply from January 1, 2014.
