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ARTICLE · 04 JANUARY 2011

Liechtenstein and TIEA Agreements – Positive Elements

The Tax Information Exchange Agreement (TIEA) between Liechtenstein and France has been in force since 19 August 2010. The TIEA applies to tax periods from 1 January 2010 or, where no tax period applies, to all tax claims arising on or since that date.

LiechtensteinTax

Real estate holding in France by Liechtenstein companies

The Tax Information Exchange Agreement (TIEA) between Liechtenstein and France has been in force since 19 August 2010. The TIEA applies to tax periods from 1 January 2010 or, where no tax period applies, to all tax claims arising on or since that date.

The information exchange takes place only when specifically requested. It conforms to the OECD standard and the OECD Commentary on such agreements.

In this regard, the question arises of how France is going to treat the holding of real estate by legal persons in Liechtenstein, especially Establishments.

In principle France levies the following taxes on properties located in France; furthermore, allowance must be made for the following property-related costs:

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