Relationship dossier
Liechtenstein
Luxembourg
Relationship assessment
Liechtenstein and Luxembourg maintain a cooperative tax framework through a bilateral double taxation agreement.
Liechtenstein toward Luxembourg
+15Liechtenstein concluded a bilateral double taxation agreement with Luxembourg, creating a framework for cooperation on tax matters.
Luxembourg toward Liechtenstein
+15Luxembourg concluded a bilateral double taxation agreement with Liechtenstein, creating a framework for cooperation on tax matters.
Overall relationship
+15The bilateral relationship includes a formal tax-cooperation framework through a double taxation agreement. This supports a modestly cooperative characterization, while the breadth and practical intensity of cooperation beyond tax matters are unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Liechtenstein and Luxembourg concluded a bilateral double taxation agreement, providing a concrete framework for tax matters. The relationship appears cooperative in this area, though the scope of wider bilateral cooperation is unclear.
Key developments
Liechtenstein and Luxembourg signed a bilateral double taxation agreement.
Major uncertainties
- The extent of practical cooperation under the double taxation agreement is unclear.
- The scope of cooperation beyond tax matters is uncertain.