INTERNATIONAL TAX PLAZA - Luxembourg – Andorran DTA entered into force

Details: Published: 11 March 2016

On March 7, 2016 the Agreement between the Grand Duchy of Luxembourg and the Principality of Andorra for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital as signed on June 2, 2014 (hereafter the DTA) entered into force on March 7, 2016.

Based on Article 27 of the DTA this means that the provisions of the DTA will apply from January 1, 2017 onwards.

The French version of the text of the DTA and accompanying Protocol can be found here.

The announcement of the entering into force as published in the MEMORIAL Journal Officiel du Grand-Duché de Luxembourg can be found here.

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