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Agreement Between the Czech Republic and the Principality Of Agreement between the Czech Republic and the Principality of Liechtenstein for the avoidance of double taxation and the prevention offiscal evasion with respect to taxes on income and on capital The Czech Republic and the Principality of Liechtenstein, desiring to further develop their economic relations and to enhance their cooperation in tax matters by way of concluding an Agreement for the avoiclance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital without creating opportunities for non-taxation ar reduced taxation through tax evasion ar avoidance, have agreed as follows: Article 1 Persons covered This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Agreement sha/l apply to taxes on income and on capital imposed on behalf of a Contracting State or of jts political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on jncome and on capita/ a/l taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The exjsting taxes to which thjs Agreement shall apply are in particular: a) in the Principality of Liechtenstein: (i) the personal income tax (Erwerbssteuer); (ji) the corporate income tax (Ertragssteuer); (iii) the real estate capital gains tax (GrundstUcksgewinnsteuer); (iv) the wealth tax (Vermogenssteuer); and (v) the coupon tax (Couponsteuer); (hereinafter referred to as "Liechtenstein tax"); b) in the Czech Republic: (i) the tax on income of jndividuals (daň z příjmů fyzických osob); (ii) the tax on income of legal persons (daň z příjmů právnických osob); and (iii) the tax on immovable property (daň z nemovitých věcí); (hereinafter referred to as "Czech tax"). 4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. Article 3 Genera/ definitions 1. For the purposes ofthe Agreement, unless the context otherwise requjres: a) the terms "a Contracting State" and "the other Contracting State" mean the Czech Republic or the Principality of Liechtenstein, as the context requires; 2 b) (i) the term IlLiechtenstein" means the Principality of Liechtenstein) and, when used in a geographical sense) the area in which the tax laws of the Principality of Liechtenstein apply; (ii) the term "the Czech Republic" means the territory of the Czech Republic over which) under Czech /egislation and in accordance with international law, the sovereign rights ofthe Czech Republic are exercised; c) the term "person" includes an individual, a company) a dormant inheritance under the Liechtenstein law and any other body of persons; d) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes; e) the term "enterprise" applies to the carrying on of any business; f) the terms "enterprise of a Contracting State" and lIenterprise of the other Contracting State" mean respective/y an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term lIinternationa/ traffic" means any transport by a ship or aircraft operated by an enterprise that has its place of effective management in a Contracting State) except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term "competent authority" means: (i) in the case of Liechtenstein) the Fisca/ Authority; (ii) in the case of the Czech Republic) the Minister of Finance or his authorised representative; i) the term "national") in relation to a Contracting State) means: (i) any individual possessing the nationality of that Contracting State; and (ii) any person other than an individual deriving its status or arising as such from the laws in force in that Contracting State; j) the term "business" includes also the performan~e of professional services and of other activities of an independent character. 2. As regards the application of the Agreement at any time by a Contracting State) any term not defined therein shall) unless the context otherwise requires) have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies) any meaning under the applicable tax laws ofthat State prevailing over a meaning given to the term under other laws of that State. 3 Article 4 Resident 1. For the purposes of this Agreement, the term IJresident of a Contracting StatelJ means any person who, under the laws of that State, is liable to tax therein by reason of his domici/e, residence, place of management or any other criterion of a similar nature, and also includes that State and any politica! subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect on/y of income from sources in that State or capital situated therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resjdent only of the State with which his personal and economic relations are closer (centre of vita I interests); b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in ejther State, he shall be deemed to be a resident only of the State in which he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; d) if he is a national of both States or of neither of them, the competent authorities of the Contractjng States shall settle the question by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then jt shall be deemed to be a resident only of the State in which jts place of effective management is situated. Article 5 Permanent establishment 1. For the purposes of this Agreement, the term IJpermanent establishmentJJ means a fixed place of business through which the business of an entérprjse is wholly or partly carried on. 2. The term IJpermanent establishmentJJ jncludes especially: a) a local place of management; b) a branch; c) an office; d) a factory; 4 e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. The term "permanent establishment" likewise encompasses: a) a building site or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months; b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State or through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods exceeding in the aggregate six months within any twelve month period. 4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include: a) the use of faci/ities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxi/iary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity ofthe fixed place of business resulting from this combination is of a preparatqry or auxiliary character. 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
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