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Liechtenstein Gazettes 2023 State Budget Law

Dec. 6, 2022, 5:00 AM

The Liechtenstein Official Gazette Dec. 2 published Law No. 612.0, on the 2023 state budget. The law includes measures: 1) setting the interest rate at 4 percent for determining standardized income for wealth taxation, for the 2023 tax year; 2) setting the surcharge at 150 percent for the assessment of individuals with limited tax liability, for the 2023 tax year; and 3) imposing a 4 percent withholding tax rate for Austrian workers under the 1969 Liechtenstein-Austria DTA. The law enters into force Jan. 1, 2023. [Liechtenstein, Official Gazette, 12/02/22]

Reference: View Law No. 612.0, Official Gazette No. 2022.342. View ...