Taxes in Europe. Comparative characteristics of tax systems of EU countries, Andorra, San Marino, Monaco and Liechtenstein (corporate taxation)

28.04.2015   //  By:   //  All news, Comment

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Taxes in Europe. Comparative characteristics of systems of EU countries, Andorra, , and (corporate – europe tax)

Andorra and nearest neighbors: 

  Andorra Portugal
Taxation of companies        
income tax 2 or 10% 30% 25% 33.33%
Capital gains tax 0-15% 30% 25% 33.33%
Withholding Tax-Non Treaty (for non-residents)        
Royalties 5% 24.75% 15% 33.33%
Interests 0% 21% 25%
Dividents 0% 21% 25% 25%
Various Fees 21%; 24.75% 15%; 21.5% 33.33%
Indirect Tax ()        
Value Added Tax (Equivalent). Indirect taxation 4.5% 21% 23% 21.2%

 Andorra and other tax havens:

  Andorra Liechtenstein Monaco San Marino
Taxation of companies        
Corporation income tax 2 or 10% 12.5%  33.3% 17%
Capital Gains Tax 0-15% 33.3% 17%
Withholding Tax-Non Treaty (for non-residents)        
Royalties 5% 15%
Interests 0% 13%
Dividends 0%
Varios fees 15%
Indirect tax (VAT)        
Value Added Tax (Equivalent). Indirect taxation 4.5% 8% 19.6% 0% – IGI; 17% – import tax

 Andorra and EU countries:

  Andorra Ireland Netherlands Luxembourg Malta Cyprys
Taxation of Companies              
Corporation income tax 2 or 10% 12.5% 20% 22.05% 8.5% 35% 10%
Capital Gains Tax 0-15% 30% 20% 22.05% 8.5% 35% 20%
Withholding Tax-Non Treaty (for non-residents)              
Royalties 5% 20% 0%
Interests 0% 20% 35% 0%
Dividends 0% 20% 15% 15% 35% 0%
Varios fees 35% 10%
Indirect Tax (VAT)              
Value Added Tax (Equivalent). Indirect taxation 4.5% 23% 19% 15% 8% 18% 18%

Look here for more information about Andorran taxation system

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