On 25 May 2017, the Andorran parliament approved for ratification the pending income tax treaty with Malta. The treaty, signed 20 September 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Andorran corporate tax, individual income tax, tax on income of non-residents, and real estate capital gains tax. It covers Malta income tax.
Withholding Tax Rates
- Dividends - 0%
- Interest - 0%
- Royalties - 0%
Capital Gains
The following capital gains derived…