| The Principality of Liechtenstein only has a double taxation agreement with its eastern neighbour Austria, agreed in 1969, LGBl. 1970 Nr. 37. Apart from certain exceptions, this agreement does not apply to domiciliary and holding companies, foundations and trusts. In 1971 the Finance Minister of the Republic of Austria agreed to the refund of tax deducted at source (LGBl. 1971 Nr. 43). In addition, there are agreements with neighbouring Swiss Cantons in order to avoid double taxation. From the point of view of Liechtenstein, no further double taxation agreements are envisaged. |