Relationship dossier
Andorra
Luxembourg
Relationship assessment
Andorra and Luxembourg maintain a cooperative bilateral framework on taxation.
Andorra toward Luxembourg
+15Andorra entered into a bilateral double-taxation agreement with Luxembourg, establishing a framework for cooperation on tax matters.
Luxembourg toward Andorra
+15Luxembourg entered into a bilateral double-taxation agreement with Andorra, establishing a framework for cooperation on tax matters.
Overall relationship
+15The bilateral relationship includes a concrete fiscal cooperation framework through a double-taxation agreement. The known basis for assessing the relationship is narrow, and the extent of cooperation in other areas is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Andorra and Luxembourg have a bilateral double-taxation agreement, providing a concrete framework for fiscal cooperation. The relationship appears cooperative in this area, though the breadth and intensity of wider government-to-government cooperation are unclear.
Key developments
Andorra and Luxembourg concluded a bilateral double-taxation agreement.
Major uncertainties
- The scope and practical implementation of bilateral fiscal cooperation are unclear.
- The extent of cooperation beyond tax matters is uncertain.