The Andorran Official Gazette Jan. 3 published Law No. 34/2021 extending the suspension of specific exemptions and withholding taxes on employee benefits due to the coronavirus pandemic. The law includes measures disallowing: 1) exemptions while calculating individual income taxes for benefits provided to employees against a temporary suspension of employment or reduction in the workday; and 2) withholding taxes on self-employed individuals’ benefits. The law entered into force Jan. 1 and applies through June 30. [Andorra, Official Gazette, 01/03/22]
Reference:
View Law 34/2021 of 12/16/21, Official Gazette No. 1/2022. View Official Gazette No. 1/2022.
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