Tax Treaty between Andorra and Estonia has Entered into Force

According to a notice published by Andorra, the income and capital tax treaty between Andorra and Estonia entered into force on 24 March 2026. The treaty, signed 23 September 2025, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Andorran corporate income tax, personal income tax, and tax on income of non-residents. It covers Estonian income tax.

Residence

If a person other than an individual is considered a resident in both Contracting States, the co…