The income and capital tax treaty between Andorra and Liechtenstein entered into force on 22 November 2016. The treaty, signed on 30 September 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Andorran corporate income tax, personal income tax, tax on income of non-residents, and capital gains tax on immovable property transfers. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, wealth tax, and coupon t…