The agreement will take effect 15 days after the exchange of ratification instruments and will be applicable from 1 January of the following year.
The Liechtenstein government approved the ratification of the income and capital tax treaty with Estonia on 2 September 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.
The agreement will take effect 15 days after the exchange of ratification instruments and will be applicable from 1 January of the following year.
Earlier, Liechtenstein and Estonia signed an income tax treaty on 10 July 2025. The agreement seeks to eliminate double taxation and prevent tax evasion.