The Liechtenstein Official Gazette Dec. 13 published Law No. 612.0, on the 2025 state budget. The law includes measures: 1) setting the interest rate at 4 percent for determining standardized income for wealth taxation for the 2025 tax year; 2) setting the surcharge at 150 percent for the assessment of individuals with limited tax liability for the 2025 tax year; and 3) imposing a 4 percent withholding tax rate on employment income for Austrian cross-border commuters under the 1969 Liechtenstein-Austria DTA, last amended in 2016. The law enters into force Jan. 1, 2025. [Liechtenstein, Official Gazette, 12/13/24]
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