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 Liechtenstei…