The income and capital tax treaty between Andorra and Luxembourg entered into force on 7 March 2016. The treaty, signed 2 June 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporation tax, individual income tax, tax on income from economic activities, tax on income of non-residents, and real estate capital gains tax. It covers Luxembourg individual income tax, corporation tax, capital tax, and communal trade tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is company that directly holds at least 10% of the paying company's capital or 0%...