During these difficult times, many families are attracted by the benefits of relocating in the Principality of Andorra. In particular due to its environment, the

On December 31st 2020, the Official State Gazette of Spain (Boletín Oficial del Estado) published the Law of the General Budget of the Spanish State

Executive secretary functions In any company, of any size, each one of the employees is an essential key to be able to achieve all the

The tax residency of corporations incorporated in Andorra The question regarding the determination of the tax residency is of first importance from a tax standpoint

What is the relation between the Principality of Andorra and the European Union (EU)? Due to its geographical and political situation, the Principality of Andorra

Liberal professions Liberal professions are accredited by a university degree, or other legally recognized by a competent authority, for the practice of a profession in

Conventions to avoid double taxation The taxation in Andorra has gone through a profound transformation process, initiated during the year 2012 with the opening to

The tax residence of individuals in Andorra The article 8 of “Law 5/2014, of 24 April, on personal income tax” regulates the standards for attracting

Banks in Andorra The Andorran financial system is one of the main pillars of the Andorran economy. According to the Andorran Bank Association (ABA), this

Application of the rebus sic stantibus clause in times of Covid-19 Law, just like society, is alive and not simply limited to a set of