On 20 November 2025, the Estonian government approved the pending income and capital tax treaty with Andorra. The treaty, signed 23 September 2025, 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 Estonian income tax.
Residence
If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determin…