On May 4, 2026, Liechtenstein’s Head of Government Brigitte Haas and Belgian Prime Minister Bart De Wever signed a double taxation agreement (DTA) between Liechtenstein and Belgium during the 8th European Political Community (EPC) Summit in Yerevan.

The double taxation treaty addresses the elimination of double taxation between Belgium and Liechtenstein. It establishes clear guidelines for individuals and legal entities in cross-border situations. In doing so, it is based on the international standards of the OECD and takes into account the requirements of the OECD/G20 BEPS (Base Erosion and Profit Shifting) project to prevent tax evasion and tax avoidance in a cross-border context.

The agreement includes provisions for the avoidance of double taxation on income and capital gains and stipulates that, in order to promote cross-border investment, no withholding taxes shall be levied on intra-group dividends, intercompany loans, or royalty payments. In addition, the agreement regulates the tax treatment of asset structures, investment funds, and pension funds, and establishes a mutual agreement procedure with an arbitration clause to resolve complex double taxation cases. The exchange of information is conducted in accordance with international standards, with the automatic exchange of information continuing to be handled through the agreement between the Principality of Liechtenstein and the European Union on the automatic exchange of financial account information to promote tax compliance in international matters. In addition, administrative assistance in enforcement matters has been agreed upon.

With this agreement, Liechtenstein is expanding its network of double taxation treaties and strengthening the economic framework for investment between Liechtenstein and Belgium. The agreement enhances legal certainty for businesses and individuals and promotes bilateral cooperation.