• Andorra - Luxembourg
    Tax Treaty Enters Into Force


    The Income and Capital Tax Treaty between Andorra and Luxembourg entered into force on 7 March 2016.

    The provisions of the Treaty will take effect from 1 January 2017.

    In accordance with the Treaty, the following withholding taxes will apply:

    • Dividends:
      • 0% if the beneficial owner holds directly and uninterruptedly, for at least a period of 12 months, at least 10% of the capital of the company paying the dividends or a participation with an acquisition cost of at least €1,200,000 in the company paying the dividends.
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.
      • 15% in all other cases.
    • Interest: 0%.
    • Royalties: 0%.
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Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.

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