• Andorra - Luxembourg
    Tax Treaty Enters Into Force

    15-03-2016

    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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