The new income and capital tax treaty between Andorra and Liechtenstein was signed on 30 September 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate income tax, personal income tax, tax on income of non-residents, and capital gains tax on immovable property transfers. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, wealth tax and coupon tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting State may...