On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.
Dormant estates are estates of a person to be dealt with under Liechtenstein civil law between the time of the person's death and the date of the decision on inheritance.
The mutual agreement explains the relief from income and wealth taxes of both countries, the scope of application and the relief from Swiss withholding taxes.
The mutual agreement is available here.