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The Korea-Andorra Double Taxation Avoidance Agreement (“Agreement”) entered into force on April 1, 2025, following the completion of domestic procedures by both countries after the Agreement was signed on November 3, 2023.
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On March 14, 2025, the government promulgated amended tax laws, including the Special Tax Treatment Control Law (“STTCL”), which were approved by the Strategy and Finance Committee of the National Congress on February 18, 2025.
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- Implementation of tax exemption for corporate childbirth support payments
A new tax exemption policy has been introduced for childbirth support payments provided by employers. Under this policy, any amount paid by a company to an employee......
The Korea-Andorra Double Taxation Avoidance Agreement (“Agreement”) entered into force on April 1, 2025, following the completion of domestic procedures by both countries after the Agreement was signed on November 3, 2023.
......
On March 14, 2025, the government promulgated amended tax laws, including the Special Tax Treatment Control Law (“STTCL”), which were approved by the Strategy and Finance Committee of the National Congress on February 18, 2025.
......
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