Andorra & Malta Double Tax Treaty

A double tax treaty between Malta and the principality of Andorra was signed on 20 September 2016 and published on 13 April 2018. It entered into force from 27 September 2017.

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Andorra-Malta Double Tax Treaty

Andorra Withholding Taxes

The main features of the Malta-Andorra tax treaty are as follows:

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Dividend Income

Double taxation is eliminated by the allowance of a credit for any tax suffered in the source country against the tax liability for that income in the residence country.

The double tax treaty between Malta and Andorra provides that the right to tax dividends is exclusive to the residence country of the recipient, provided that the beneficial owner of the dividend is a resident of that country. No tax is levied in the source country.

Interest Income

The double tax treaty between Malta and Andorra provides that the right to tax interest is exclusive to the residence country of the recipient, provided that the beneficial owner of the interest is a resident of that country. No tax is levied in the source country.

Royalty Income

The double tax treaty between Malta and Andorra provides that the right to tax royalties is exclusive to the residence country of the recipient, provided that the beneficial owner of the royalty is a resident of that country. No tax is levied in the source country.

Artistes and Sportsmen

Income derived by a person from entertainment or sports may be taxed in the state where the activities are exercised.

 

Pensions

Pensions and similar remuneration in consideration of past employment (other than pensions paid by or out of funds created by a state or political subdivisions/local authority in respect of services rendered to that state or political subdivision/local authority) shall be taxable in the country of residence only.

Other income

Income not specifically dealt with in the Malta Andorra double tax treaty shall be taxable in the country of residence only.

Should you need any further information on the Malta Andorra double tax treaty and the potential tax optimisation opportunities that may arise there for companies and individuals based in Andorra and Malta, please contact us on info@papilioservices.com.

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When navigating tax matters from Malta to Andorra and from Andorra to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Andorra or Andorra to Malta. Please contact us should you require any more information on the Malta-Andorra Double Tax Treaty and the unique tax planning opportunities.

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