{"id":16287,"date":"2026-02-16T10:19:23","date_gmt":"2026-02-16T09:19:23","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/omnibus-law-2\/"},"modified":"2026-02-16T11:08:25","modified_gmt":"2026-02-16T10:08:25","slug":"omnibus-law-2","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/","title":{"rendered":"Omnibus Law 2 (Law 2\/2026): continuity and consolidation of measures for sustainable growth: what changes and how it affects you"},"content":{"rendered":"\n<p>On 12 February 2026, Law 2\/2026 of 22 January, on the continuity and consolidation of measures for sustainable growth, was published in the BOPA, entering into force the day after publication (i.e., 13 February 2026).\r\n<\/p>\n\n\n\n<p>This law reinforces and fine-tunes the recent framework on sustainability and housing, and introduces <strong>specific measures in immigration, commerce, and taxation linked to foreign real estate investment<\/strong>.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/#Why_is_this_Law_being_adopted_and_what_does_it_aim_to_achieve\" >Why is this Law being adopted (and what does it aim to achieve)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/#1_Immigration_more_control_more_order_and_new_temporary_pathways\" >1) Immigration: more control, more order, and new temporary pathways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/#2_Housing_and_foreign_investment_refining_the_concept_and_ending_a_transitional_regime\" >2) Housing and foreign investment: refining the concept and ending a transitional regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/#3_Commerce_greater_regulatory_capacity_for_orderly_growth_and_a_new_criterion_for_large_establishments\" >3) Commerce: greater regulatory capacity for orderly growth and a new criterion for large establishments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.augelegalfiscal.com\/en\/omnibus-law-2\/#4_Tax_on_foreign_real_estate_investment_who_pays_and_which_rates_apply\" >4) Tax on foreign real estate investment: who pays and which rates apply<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_is_this_Law_being_adopted_and_what_does_it_aim_to_achieve\"><\/span>Why is this Law being adopted (and what does it aim to achieve)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <a href=\"https:\/\/www.augelegalfiscal.com\/en\/ley-omnibus-andorra-2025\/\">Omnibus law<\/a> starts from a clear idea: growth must be compatible with social cohesion and environmental preservation, which requires <strong>adapting the rules to the demographic and real estate pressure of recent years<\/strong>. In its preamble, it is expressly linked to the SDGs of the 2030 Agenda and the need for \u201ccoherent, proportionate and gradual\u201d development.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section class=\"cta-section\">\n <!-- T\u00edtulo --><br \/>\n <span class=\"cta-title\">Create a Company in Andorra: Requirements &#038; Processes<br \/>\n<\/span><\/p>\n<p> <!-- Descripci\u00f3n --><\/p>\n<p class=\"cta-description\">\n Are you thinking of creating a company in Andorra? Learn about the requirements you must meet and the legal and fiscal steps to start a business in this country.\n <\/p>\n<p> <!-- Bot\u00f3n --><br \/>\n <a class=\"cta-button\" href=\"https:\/\/www.augelegalfiscal.com\/en\/create-company-andorra\/\"><br \/>\n  Leer art\u00edculo<br \/>\n <\/a><br \/>\n<\/section>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Immigration_more_control_more_order_and_new_temporary_pathways\"><\/span>1) Immigration: more control, more order, and new temporary pathways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1.1. Temporary and cross-border permits: non-renewable and with a \u201cwaiting period\u201d<\/h3>\n\n\n\n<p>Temporary and cross-border authorisations remain non-renewable, and it is established that, once their validity has expired, <strong>a new temporary authorisation may not be requested until the period determined by regulation has elapsed<\/strong>. It is also provides that, if there were breaches in the previous season, a new authorisation may be prevented.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.2. New authorisation: \u201crecruitment at origin\u201d (collective processing)<\/h3>\n\n\n\n<p>A new type of <strong>temporary immigration authorisation for recruitment at origin is introduced<\/strong>, designed to streamline the collective management of contracts in the country of origin, under a regime to be developed by regulation.<\/p>\n\n\n\n<p>Associated fee: a specific fee is created for the issuance of this authorisation, in the amount of \u20ac190.96, with the employer being the taxpayer in the cases provided for.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.3. Workers of foreign companies: more flexibility (and more conditions)<\/h3>\n\n\n\n<p>The framework for temporary authorisations for workers of foreign companies is expanded, with the possibility of an exceptional extension until the effective completion of work (subject to an overall maximum duration) and the option of relocation for justified reasons, always with prior notification.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.4. \u201cOvernight stay outside Andorra\u201d: proof of legal residence<\/h3>\n\n\n\n<p>Where the authorisation requires an overnight stay outside Andorra, the person must prove legal residence in the country of domicile, as will be determined by regulation.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.5. Self-employed: authorisation reservation and a key change to the \u201cdeposit\u201d<\/h3>\n\n\n\n<p><a href=\"https:\/\/www.augelegalfiscal.com\/en\/tax-residency-andorra\/\">For residence and work as self-employed<\/a>, the reservation mechanism is also introduced for qualified professionals (with a deadline to provide supporting requirements). And the most significant change: the \u20ac50,000 amount becomes a final non-refundable payment (except in cases of initial refusal), with subsequent transfer to the ministry responsible for finance.<\/p>\n\n\n\n<p>Practical implication: this affects the financial planning of entrepreneurs and investors applying as self-employed, because it is no longer a deposit recoverable under normal conditions.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.6. Residence without gainful activity: new asset type, limits and higher minimum investment\r\n<\/h3>\n\n\n\n<p>For <a href=\"https:\/\/www.augelegalfiscal.com\/en\/passive-residency-andorra\/\">residence without gainful activity<\/a>, a new investment route is introduced through debt or financial instruments issued by resident entities and Andorran collective investment funds, but with a maximum limit of 36 months; thereafter, the investment must be redirected to other assets in order to continue counting. In addition, the minimum investment in Andorran assets is increased to \u20ac1,000,000.<\/p>\n\n\n\n<p>Likewise, the change regarding the \u201cdeposit\u201d applies: \u20ac50,000 for the main holder and \u20ac12,000 per dependent, as final non-refundable payments (except in cases of initial refusal).\r\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Housing_and_foreign_investment_refining_the_concept_and_ending_a_transitional_regime\"><\/span>2) Housing and foreign investment: refining the concept and ending a transitional regime\r\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Clarifying who is considered a foreign investor in certain cases, including the treatment of resident individuals with less than 3 years of effective residence within the previous 10 years for foreign real estate investment purposes, with nuances (e.g., studies).\r\n<\/li>\n\n\n\n<li>Repealing the third transitional provision of Law 5\/2025 (thereby removing the transitional regime that had already had time to apply).\r\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Commerce_greater_regulatory_capacity_for_orderly_growth_and_a_new_criterion_for_large_establishments\"><\/span>3) Commerce: greater regulatory capacity for orderly growth and a new criterion for large establishments\r\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">3.1. Government: commercial policy with a sustainability approach<\/h3>\n\n\n\n<p>The Government\u2019s competence to establish commercial policy is expressly reinforced to ensure sustainable and orderly urban and demographic growth, and it is granted the power to impose, by regulation, limitations or requirements for activities with significant impact (without prejudice to municipal competences).\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.2. Authorisations and the role of the Com\u00fa: binding decision<\/h3>\n\n\n\n<p>The mechanism for authorising openings\/modifications\/closures is strengthened: the competent minister decides based on the municipal decision (binding) and compliance with the requirements, with reasoned decisions where appropriate.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.3. Large establishments: the \u201clabour market\u201d factor is introduced<\/h3>\n\n\n\n<p>For the prior authorisation of large commercial establishments, a new criterion is added when the project concerns an individual establishment: impact on the labour market and the hiring policies the company will apply, in addition to accessibility, mobility, environmental impact and sectoral economic effects.\r\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Tax_on_foreign_real_estate_investment_who_pays_and_which_rates_apply\"><\/span>4) Tax on foreign real estate investment: who pays and which rates apply\r\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">4.1. Taxpayers: includes \u201crecent\u201d residents (3\/10 rule)<\/h3>\n\n\n\n<p>Taxpayers include, among others:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-resident individuals, and<\/li>\n\n\n\n<li>Resident individuals who carry out foreign real estate investment and cannot prove 3 years or more of effective and permanent residence within the previous 10 years (except where the absence is due to studies).\r\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4.2. Tax rates: 6% vs 10%, with a tiered logic and aggregation<\/h3>\n\n\n\n<p>The law sets:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>6% for investments up to certain limits (e.g., one plot with one single-family home, or one dwelling\u2014flat\/apartment\/studio\u2014with limited annexes).\r\n<\/li>\n\n\n\n<li>10% for other investments that exceed those limits, or if ownership\/title\/participation is not maintained under the required conditions.\r\n<\/li>\n<\/ul>\n\n\n\n<p>In addition, the applicable rate is determined progressively in tiers based on the total number of real estate units invested in (also taking into account prior investments since entry into force), and in cases of linked entities\/persons, the calculation may be aggregated.\r\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Transitional regimes: what happens to ongoing files and transactions<\/h3>\n\n\n\n<p>The law includes relevant transitional provisions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax on foreign real estate investment<\/strong>: investments authorised after entry into force are subject to the new rates; however, if the authorisation request was filed before adoption, the previous rates apply. There is also a 6-month window to evidence a prior agreement of intent with an associated economic transaction.<\/li>\n\n\n\n<li><strong>Self-employed and residence without gainful activity:<\/strong> applications submitted before adoption continue to be governed by the previous applicable regulations.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">What we recommend doing (depending on your profile)<\/h3>\n\n\n\n<p><strong>If you are a company and you hire staff<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Review the processes for temporary, cross-border permits<\/strong> and especially the new recruitment at origin (once developed by regulation), incorporating the fee cost and internal compliance controls.<\/li>\n\n\n\n<li>If you contract services from foreign companies, <strong>ensure notification procedures and execution conditions<\/strong> to avoid contingencies.<\/li>\n<\/ul>\n\n\n\n<p><strong>If you are an entrepreneur or professional (self-employed)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rework the numbers under the new scheme: the \u20ac50,000 payment as a non-refundable amount changes the entry strategy and the timing of reservation\/execution.\r\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If you are a real estate investor or have ongoing transactions<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine whether you fall within the scope of \u201cforeign real estate investment\u201d (including the 3\/10 rule for recent residents) and <strong>model the impact<\/strong> of the 6% \/ 10% rates and tiering by total volume, especially with linked structures.<\/li>\n\n\n\n<li>Check whether<strong> you can benefit from the transitional regime<\/strong> (request filed earlier or proof of a prior agreement within 6 months).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On 12 February 2026, Law 2\/2026 of 22 January, on the continuity and consolidation of measures for sustainable growth, was published in the BOPA, entering into force the day after publication (i.e., 13 February 2026). This law reinforces and fine-tunes the recent framework on sustainability and housing, and introduces specific measures in immigration, commerce, and [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":16364,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,111,105],"tags":[],"class_list":["post-16287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge","category-business-taxation","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/16287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=16287"}],"version-history":[{"count":3,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/16287\/revisions"}],"predecessor-version":[{"id":16290,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/16287\/revisions\/16290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/16364"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=16287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=16287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=16287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}