Austria’s National Council approved the income and capital tax treaty with Andorra on 14 October 2026, covering corporate income tax, personal income tax and tax on income of non-residents. The treaty will enter into force 30 days after the exchange of ratification instruments and apply from 1 January of the following year.
Austria’s National Council approved the income and capital tax treaty with Andorra on 14 October 2026.
Signed on 28 May 2026, the treaty covers taxes on income and capital imposed by Andorra and Austria, including corporate and personal income taxes, non-resident income tax, land tax and taxes on agricultural and forestry enterprises. It also applies to identical or substantially similar taxes introduced after the treaty’s signing, with both countries required to notify each other of significant changes to their tax laws.
The treaty will enter into force 30 days after the exchange of the ratification instruments and will apply from 1 January of the year following its entry into force.
Earlier, Andorra published the income and capital tax treaty with Austria in the Official Gazette on 13 August 2026, confirming its ratification.
