Liechtenstein and Vietnam signed an income tax treaty on 18 October 2026 to reduce withholding tax rates on dividends, interest and royalties and promote cross-border investment. The treaty incorporated the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations and will take effect after the exchange of ratification instruments.
The governments of Liechtenstein and Vietnam signed an income tax treaty on 18 October 2026, according to a statement from the Vietnamese government.
Vietnam and Liechtenstein signed an income tax treaty following a summit between their prime ministers during Liechtenstein Prime Minister Brigitte Haas’s three-day official visit to Vietnam.
The agreement formed part of broader efforts to strengthen bilateral cooperation in finance, technology, innovation, digital transformation and high-tech manufacturing.
The treaty follows the latest international standards and incorporates the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. It seeks to encourage cross-border investment by lowering withholding tax rates on dividends, interest and royalties. The treaty also includes a provision for a mutual agreement procedure.
The tax treaty will take effect following the exchange of the ratification instruments.
