The treaty will take effect 15 days after the exchange of ratification documents and apply from 1 January of the following year.

The Liechtenstein parliament approved the ratification of the income and capital tax treaty with Estonia on 3 October 2025.

Liechtenstein and Estonia signed an income tax treaty 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 documents and will be applicable starting 1 January of the year after it comes into force.

Earlier, the Estonian government approved the income and capital tax treaty with Liechtenstein on 11 September 2025.