Estonia published legislation on 3 February 2025 approving the ratification of its income and capital tax treaty with Andorra. The agreement will take effect after the exchange of the instruments of ratification and will apply from 1 January of the year following the date it becomes effective.
Estonia has released legislation in its Official Gazette approving the ratification of the outstanding income and capital tax treaty with Andorra on 3 February 2025.
Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on income and capital between the two countries while addressing tax avoidance and evasion issues.
The agreement will take effect after the exchange of the instruments of ratification and will apply from 1 January of the year following the date it becomes effective.
Earlier, Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026.