Progressive rates with a 10% top rate
Europe
Andorra
Families consider Andorra for European residence, private wealth and entrepreneurial activity. Any plan requires analysis of genuine relocation and connections with other countries.
SGCJURISDICTIONS
PERSONAL TAX PROFILE
What matters to a capital owner and family
Reviewed by SGC29.07.2026
Capital gains follow specific rules; real estate and substantial shareholdings require advance calculation.
No general inheritance or gift tax, while property transfers and registration charges require separate review.
No general net wealth tax
A headline rate is only a starting point. The outcome depends on residence, income source, asset type, ownership structure and the rules of the family’s other countries.
TAX RESIDENCE
Residence and scope of taxation
Key tests include more than 183 days and the centre of economic interests; immigration and tax residence should be documented consistently.
A resident generally reports worldwide income subject to exemptions and foreign tax relief; a non-resident is taxed on Andorran-source income.
THE FAMILY OFFICE LENS
What to review before relocation or restructuring
We connect the owner’s personal tax position with companies, banking, investments, property and succession.
- 01
Evidence genuine relocation, housing and the centre of economic interests.
- 02
Model company income, dividends, portfolio and property before the move.
- 03
Coordinate Andorra with former-country exit tax and CFC rules.
WHAT WE REVIEW
A decision in the context of the whole family
- 01Tax residence criteria and the scope of worldwide taxation
- 02Personal income, dividends, portfolios, capital gains and property
- 03Companies, foundations, trusts, CFC and beneficial ownership
- 04Succession, gifts, wealth tax and international reporting
WHEN THIS MATTERS
When this jurisdiction may be relevant
A jurisdiction is assessed together with the family’s countries of residence, asset locations and business structure.
The family is selecting a centre for wealth ownership, banking or residence
Succession, foundations, trusts and corporate documents need to be aligned
The decision must account for reporting and consequences in family members’ countries of residence
THE ROLE OF SGC
Independent review
We compare the jurisdiction with alternatives and identify consequences for the family, not only incorporation advantages.
Local expertise
We engage licensed local counsel, tax advisers, administrators and other specialists.
One coordination layer
We retain the whole picture and ensure that a local solution does not conflict with arrangements elsewhere.
INDIVIDUAL REVIEW
Discuss how this jurisdiction may fit your objectives
We first identify the family’s objectives, connected countries and constraints. We then develop options and engage the required licensed specialists.
This material is general information. Tax regimes and requirements for companies, residence and disclosure change over time. Before any decision, SGC arranges a current review by licensed advisers in each connected jurisdiction.
SOURCES & REVIEW DATE
Primary references for further review
The SGC tax profile was reviewed on 29.07.2026. Links lead to tax authorities, regulators and the territory reference profile.