The agreement to avoid double taxation between Andorra and Estonia comes into force

The agreement to avoid double taxation between the Principality of Andorra and the Republic of Estonia comes into force. This agreement serves to eliminate double taxation on income and wealth and to prevent tax evasion and avoidance.

On 14 January 2026, the approval of the ratification of the DTA between Andorra and Estonia was published in the Official Gazette of the Principality of Andorra (BOPA).

The agreement between Andorra and Estonia was negotiated in a single round of meetings held on 2 and 3 December 2024, with the agreement being signed on the last day. On 23 September 2025, the Minister of Foreign Affairs of Andorra, Imma Tor Faus, during her participation in the 80th session of the United Nations General Assembly in New York, signed the agreement with her Estonian counterpart, Margus Tsahkna.

The formalisation of these agreements represents an essential strategic instrument for improving Andorra’s competitive position in the international arena. Their entry into force will enable Andorran entities to provide services abroad without being subject to withholding tax on income generated in the destination jurisdictions. These international instruments also reinforce the legal certainty of foreign investments in Andorra by establishing a regulatory framework that guarantees predictable tax treatment in accordance with the principles of stability and investment protection.

With this agreement, Andorra has now signed 22 DTAs with foreign countries.