Estonia implements EU ATAD 2 anti-hybrid measures

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for

Andorra has gazetted the ratification of the income and capital tax treaty with Estonia on 13 January 2026. Signed on 23 September 2025, the agreement seeks to eliminate double taxation on income and capital while preventing tax evasion. It

Estonia’s Ministry of Finance has confirmed that the income and capital tax treaty between Estonia and Liechtenstein entered into force on 26 December 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent

The income tax treaty between Estonia and Oman entered into force on 24 November 2025. Signed on 27 October 2024, the agreement seeks to prevent double taxation and fiscal evasion between the two nations. It will take effect after the

Andorra’s parliament approved the ratification of the income and capital tax treaty with Estonia on 11 December 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double