Lithuania published Law No. XIV-3099 of 11 May 2023 in the Official Gazette on 20 November 2024, which provides for the ratification of the pending income and capital tax treaty with Andorra. The treaty, signed 17 April 2024, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.