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June 26, 2026

The UAE-Liechtenstein Agreement clearly allocates taxing rights to prevent double taxation on income and capital. Notably, it specifies that income from immovable property (Article 6) and certain capital gains (Article 13) are taxable exclusively in the source state. Conversely, dividends (Article 10), interest (Article 11), and royalties (Article 12) are taxable only in the beneficial owner's state of residence. The agreement covers various taxes, including corporate and wealth taxes (Article 2), and primarily uses the exemption method to eliminate double taxation for residents of both states (Article 23).

Agreement between the PRINCIPALITY OF LIECHTENSTEIN and the UNITED ARAB EMIRATES for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

[GTL Notes - See Protocol 4]

StatusIn Force

Signed on1 October 2015

Entered into force24 February 2017

Amended on-

Terminated on-

The Government of the Principality of Liechtenstein and the Government of the United Arab Emirates,

desiring to further promote the mutual economic relations between their countries through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,

have agreed as follows:

Contents

Article 1 - Persons covered

Article 2 - Taxes covered

Article 3 - General definitions

Article 4 - Resident

Article 5 - Permanent establishment

Article 6 - Income from immovable property

Article 7 - Business profits

Article 8 - Shipping, inland waterways transport and air transport

Article 9 - Associated enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital gains

Article 14 - Income from employment

Article 15 - Directors' fees

Article 16 - Entertainers and sportspersons

Article 17 - Pensions

Article 18 - Government service

Article 19 - Students

Article 20 - Income from hydrocarbons and other natural resources

Article 21 - Other income

Article 22 - Capital

Article 23 - Elimination of double taxation

Article 24 - Non-discrimination

Article 25 - Mutual agreement procedure

Article 26 - Exchange of information

Article 27 - Members of diplomatic missions and consular posts

Article 28 - Entitlement to benefits

Article 29 - Protocol

Article 30 - Entry into force

Article 31 - Termination

Protocol

Article 1
Persons covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Persons covered

Article 2Taxes covered[GTL Notes - See Protocol 1]

Article 1
Persons covered

Article 2
Taxes covered
[GTL Notes - See Protocol 1]