On 14 July 2026, the Andorran General Council (parliament) approved the ratification of the pending income and capital tax treaty with Austria. The treaty, signed 28 May 2026, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Andorran corporate income tax, personal income tax, and tax on income of non-residents. It covers Austrian income tax, corporation tax, land tax, tax on agricultural and forestry enterprises, and tax on the value of vacant plots.
R…