The income tax treaty between Andorra and Luxembourg was signed on 2 June 2014.The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran income tax, tax on income from economic activities, tax on income of nonresidents and real estate capital gains tax. It covers Luxembourg individual income tax, corporation tax, wealth tax and the communal trade tax. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 10% of the paying company's capital (0% if the beneficial has held 10% of the capital for an...