RESIDENCE AND RELOCATION TO ANDORRA
Becoming a resident in Andorra: building a life for the long term
Obtaining a residence card is one step. A successful move means aligning your day-to-day life, work, family, companies and tax obligations on both sides of the border.
You are coming to Andorra to live, work, invest, raise your children or prepare for a new stage of life. Filing forms is only one part of the move.
We work in this order: understand how you want to live, choose the status that fits your circumstances, prepare your departure from France, organise the local steps and follow up on what needs attention after you arrive.
A residence card is only one part of a new life. The move starts before you obtain it and continues long afterwards.
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Your first questions
Four questions matter more than the name of the permit when choosing how to become a resident
Where will you actually live?
Your home, where your family lives, the days spent in each country and your daily arrangements must match your stated plans.
Where will you actually work?
Employment, self-employment, running a company and providing international services call for different types of permit. What you do and where you do it matter as much as the titles on your documents.
What should you keep in France?
A company, an appointment, a property, a team or income in France can remain in place. The implications need to be managed and those ties accurately reflected.
Who is supporting you with the move?
Your spouse, children, dependent parents and existing advisers need to be part of the timeline. Documents, insurance, schooling and wealth decisions all need to be planned ahead.
The right residence status is one you can maintain and renew without having to rewrite your story each year.
Routes to residence
The main routes to becoming
a resident in Andorra
The choice depends on the planned activity, your actual presence in Andorra, your professional structure and, for some categories, quotas and financial requirements. We check the rules and procedure applicable when you file. The rules changed in 2025 and 2026, and official forms are not always updated at the same pace.
Residence and employment
This permit allows you to live and work in Andorra for a local employer, subject to the applicable category and quota.
The contract, role, employer, pay and actual presence must be consistent. If a director joins their own organisation, the correct classification depends on the contract, shareholding, duties and control.
Residence and self-employment
This route is available in particular to entrepreneurs developing a business in Andorra. Where the application is based on an Andorran company formed through foreign investment, the rules applicable since 2026 require, among other things, a shareholding above 34%, a position on the governing body, effective management and control of business operations.
The work continues after incorporation. The company must have a registered and operating business within the applicable period and provide evidence of activity on renewal. The law also provides for a non-refundable payment of €50,000 to the state, subject to an exception for certain selected projects or projects with high technological added value. It is a final payment.
Together we prepare the company, banking arrangements, foreign investment authorisation where required, business registration, CASS, residence and the initial obligations. Each step has its own lead and deadline.
Residence without gainful activity
This permit is for people who establish their main and effective residence in Andorra for at least 90 days per calendar year without working there, subject to the asset management activities permitted by law.
For applications under the rules that came into force in 2026, the required permanent and effective investment is generally at least €1 million in eligible Andorran assets. If part of the investment is in real estate, the law requires more than €800,000 per unit acquired. The specific threshold for investment in the Fons d’Habitatge is €400,000.
Certain Andorran debt instruments, financial instruments and funds can count towards this category for only 36 months. At the end of that period, the investment must be reallocated to another eligible asset category.
The law also provides for a non-refundable payment of €50,000 for the main applicant and €12,000 per dependant, unless the initial application is refused. Earlier applications covered by transitional rules must be reviewed separately.
The decision goes beyond buying a property or meeting a threshold. Consider the assets and their availability, housing, resources, insurance, family and future plans.
We also coordinate the investment required for residence without gainful activity: completing it within the six-month statutory period, collecting evidence and submitting it to Immigration within the applicable regulatory deadline. Article 14 of the regulations approved by Decree 407/2025 normally allows one month after the six-month period expires to provide this evidence. We prepare the certificates within our remit and gather the evidence required for each type of asset. A certificate from the firm does not replace that evidence.
Professional with an international practice
This permit may suit professionals based in Andorra whose services are mainly used abroad. The rules require, among other conditions, main and effective residence for at least 90 days, a base in Andorra, no more than one employee and at least 85% of services used abroad.
Before choosing this route, check the sector, experience, viability of the project, quota and financial conditions specific to the permit. The Andorran base must be genuine.
Residence on scientific, cultural or sporting grounds
Specific permits are available for certain internationally recognised individuals. They have their own requirements and differ from ordinary passive residence.
For each route, we provide a scoping note covering the category reviewed, eligibility requirements, documents to obtain, identified costs and payments, third-party timelines and decisions that remain with those parties.
Tax residence
Immigration residence and tax residence: two distinct questions
The residence card is governed by Andorran immigration law. Tax residence determines where a person is taxed as a resident. Each is determined under its own rules.
Andorran immigration law
circumstances
French and Andorran criteria · Tax treaty
In Andorra
Andorran tax law considers, among other criteria, whether you spend more than 183 days in the country during the calendar year or have the main centre or base of your activities or economic interests in Andorra. Sporadic absences and family circumstances may also be relevant.
In France
Article 4 B of the French General Tax Code looks at factors including the household or principal place of stay, the main professional activity and the centre of economic interests. Meeting any one French domestic criterion calls for further analysis.
If both countries treat the same person as resident, Article 4 of the France–Andorra tax treaty resolves the issue through successive criteria, including permanent home, centre of vital interests, habitual abode and nationality.
What we document
situation
- the move date and the timeline of your homes;
- where your spouse and children are based;
- your professional duties and where you carry them out;
- the companies, appointments, income, financing and assets you retain;
- the formalities completed in each country;
- the evidence that will help explain the situation several years later.
A day count cannot fix inconsistent arrangements. Keeping assets or activities in France does not necessarily prevent a move. Identify those ties and address their implications.
Tax residence follows from how you actually live. Your documents should be able to tell that story.
The timeline
The timeline for a move
from France to Andorra
We start from the date you actually want to live in Andorra and plan the filing date around it. For a full departure, relocation and restructuring project between France and Andorra, allow a good year for preparation, execution and settling in.
If a company needs to be formed, we generally allow at least two and a half to three months to organise the project, gather documents, arrange banking, obtain approvals, sign before a notary and complete registrations. These are planning estimates rather than statutory deadlines or guarantees.
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Twelve to nine months before — make the key decisions
Set the target date, intended residence route, housing, family arrangements, activity and companies to retain. Identify any disposals, distributions, gifts or acquisitions likely around the time of departure.
Deliverable: a summary of your circumstances, decisions to make and an initial timeline.
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Nine to six months before — structure the move
Compare residence routes, organise your activity, review relevant valuations and assess exit tax, any guarantees and the consequences of planned transactions. Involve your French advisers.
Deliverable: a written recommendation, proposed organisation chart and allocation of responsibilities.
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Six to three months before — prepare the applications
Start the company, foreign investment, banking, housing, insurance and immigration procedures. Request civil status records, criminal record certificates and apostilles in time for them to be valid when filed.
Deliverable: a document tracker, signing schedule and updated budget.
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The final three months — complete the steps in order
Finalise authorisations and, where the permit requires it, company formation and business registration. File the residence application and arrange the medical examination, local registrations, CASS and French departure formalities.
Deliverable: the residence application file, final legal documents and a checklist of outstanding formalities.
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The following twelve months — settle in
Check how the arrangements work in practice, days of presence, initial returns, immigration commitments, accounts and flows between companies. Return to the French matters that had to wait.
Deliverable: a follow-up calendar, evidence file and coordination meeting with your advisers.
Banks, notaries, authorities and insurers make their own decisions. Our role is to prepare the file, identify which steps depend on others and tell you straight away how a delay affects the timeline.
Before you leave
What we organise before you leave
Your companies and business activity
Before moving a holding company or business activity, we look beyond the chart at how things actually work: each company’s functions, contracts, intellectual property, teams, financing and flows.
We may recommend keeping the parent company in France and setting up an Andorran subsidiary. We may also recommend postponing restructuring, putting valuations on a sound footing and assessing future transactions once your residence and duties have settled. Each transaction needs its own rationale and a timeline consistent with the applicable tax rules.
The departure date for tax purposes
We prepare for French filings in the year of departure, continuing French-source income and, where applicable, exit tax under Article 167 bis of the French General Tax Code. Before communicating a date, identify the relevant securities, their value, existing payment suspensions or deferrals and any guarantees.
We check legislative changes and administrative guidance at the time of the engagement. Reform proposals and commercial commentary are treated separately from rules in force.
Your assets and plans
We fit cash, property, shareholdings, loans, insurance, gifts and investment plans into the timeline. We distinguish what you need for living expenses, what funds a project, what remains committed and what can be invested for the long term.
That keeps open the option of buying a home, growing a business or investing without discovering too late that funds are unavailable for legal or tax reasons.
Further reading: set up a company or subsidiary in Andorra and arrange legal and tax advice across France and Andorra.
Local life
Family and local life are part
of the plan from day one
A solid plan works on a Monday morning too: housing, school, healthcare, transport, banking, insurance, parish formalities and family arrangements.
Spouse and children
We check the route for each family member, civil status documents, any parental permissions, insurance and the school calendar. A dependant’s circumstances must still meet the requirements at renewal.
Housing
You need accommodation that meets the applicable residence requirements. Renting can help you move sooner and decide whether to buy once you know the parishes and market better.
If a purchase is planned, we coordinate foreign investment approval, tax, financing, legal checks and the notarial timeline. A purchase should neither delay the move unnecessarily nor be driven solely by a threshold.
Banking and insurance
We prepare evidence of the source of funds, organisation charts, income, tax returns and an explanation of the project. The institution makes its own decisions on compliance and risk acceptance.
For health, disability or old-age insurance, we check the cover required by the permit and when it should take effect. Signing too early or too late can create unnecessary costs or leave an incomplete application.
With your advisers
Your French advisers have a role in the project
Your lawyer, accountant, statutory auditor and notary know the history of the group and the family. They can continue to advise you when you move across the border.
We can review the case with them, share the timeline, agree on the analysis needed and complete the work at our firm. We can also lead the project with our associates in France and involve your advisers in the agreed sign-offs.
Lawyer · Accountant
Statutory auditor · Notary
your project
The firm · Relevant local professionals
Who prepares it?
We assign responsibility for the documents, legal instruments, calculations, valuation, filings and local procedures.
Who checks it?
The appropriate professional reviews French and Andorran matters. We seek sign-off when it provides meaningful assurance.
Who keeps which documents?
The client and their advisers receive the documents needed for follow-up, with the client’s consent and in line with professional secrecy and each profession’s rules.
Lessons from other cases are shared in general terms without identifying details. A position obtained in one case is always reviewed before it is applied to another.
The best collaborations keep the client and their interests at the centre and help advisers work together.
After you arrive
Our work continues after
you receive your residence card
Your permit must be renewed, the company must operate, returns must be filed and you must be able to demonstrate that commitments have been met.
The first few weeks
Parish registration, CASS where applicable, electronic certificate, business register, beneficial owners, final bank account, insurance and accounting arrangements: we follow up on the steps included in the engagement.
The first tax year
We reconstruct the periods before and after departure, French and Andorran income, tax already withheld or paid, and each country’s filing obligations. We coordinate information with the professionals looking after companies or assets retained in France.
Renewals and evidence of how the arrangements work
Depending on the permit, we check deadlines, activity, the registered business, actual residence, housing, insurance and dependants. A company set up to support self-employed residence must carry on genuine, documented activity.
New projects
Once you have settled in, we can return to an acquisition, investment, transfer, sale or simplification of a French structure. The right time may be after departure.
We monitor legislation, case law and administrative guidance for cases covered by the agreed follow-up. When a rule changes, we assess it against ongoing commitments and future plans.
Fees and deliverables
Fees that reflect the work
and documents you can keep
After the initial discussion, we define the scope: residence assessment, coordination in France, company matters, foreign investment, immigration, tax formalities, family and follow-up.
The proposal sets out the work included, responsibilities, fees and any third-party involvement known at the time. A single administrative step and a full restructuring require different work.
Depending on the engagement, you receive:
- a scoping note on residence options;
- a document checklist and a workspace for tracking progress;
- a timeline for the French and Andorran steps;
- the agreed tax and legal analyses;
- the legal instruments, forms and decisions prepared;
- a final file and a calendar for following up on outstanding obligations.
Our fees should reflect work that serves a purpose. If a step is unnecessary, premature or unsuitable, it is our job to tell you.
Frequently asked questions
The questions people ask us
when they get started
When should I start planning a move to Andorra?
For a full project, a good year gives you time to make choices, prepare and settle in. Allow at least two and a half to three months to organise a company in practice. Timing then depends on your documents, the quota, the bank, authorisations, the notary and the authorities.
Which documents should I prepare first?
We start with identity documents, civil status, previous places of residence, family circumstances, work, companies, income and assets. Criminal record certificates, apostilles and some other certificates have limited validity. We tell you when to request them to avoid having to obtain them again.
Do I need to set up a company to become a resident?
It depends on your circumstances. A company may be necessary or useful for self-employed residence and local business activity, and other routes are available. We choose the status based on how you live and work. Setting up a company should serve a real purpose.
Do I need to move my French holding company to Andorra?
You can keep a French parent company and use it to fund an Andorran subsidiary. The holding company’s location depends on its functions, effective management, flows and tax implications. Keeping the existing structure, setting up just one subsidiary or postponing restructuring may be the best solution.
Does a residence card automatically make me tax resident in Andorra?
No. You need to consider the Andorran criteria, the French criteria and, where necessary, the France–Andorra tax treaty. Actual presence, family, work and economic interests must match the declared circumstances.
Can I keep a company, an asset or income in France?
Yes, provided you address the implications. French filings may still be required, and some income remains taxable in France. Identify those ties and treat them consistently.
How do I choose between self-employed residence and residence without gainful activity?
The first requires genuine activity in Andorra and, if based on a company formed through foreign investment, specific duties in that company. The second requires that you refrain from local professional activity, meet a minimum presence requirement and satisfy substantial financial conditions. We compare your work, time in the country, family, capital and future plans.
How much will the project cost?
The firm’s fees, third-party fees and expenses, taxes, insurance, company costs and payments or investments linked to the permit should be distinguished. We present these categories separately. A non-refundable payment to the state must never be presented as savings or recoverable security.
Do you work with my existing lawyer and accountant?
Yes. We can review the project with them, leave or assign the French work to them and carry out the local steps. We can also coordinate the whole project with our associates in France, agreeing from the start who prepares, who signs off and who receives the documents.
What happens after I move?
We can follow up on accounting, filings, residence obligations, corporate decisions and tax commitments covered by the engagement. Once things have settled, we return to the investment, transfer or simplification projects you want to carry out.
Your project
Let’s start with the life
you want to build
In the first discussion, we talk about your move date, family, work, companies and the projects you want to be able to fund after you arrive.
You leave with the first decisions to make and, if we continue working together, a written scope of engagement. Where the underlying issue concerns your companies, departure from France or assets, the residence review covers those too.
Legal sources
Legal sources cited
Law 9/2012 of 31 May amending the Qualified Immigration Law, in particular the provisions on self-employment and residence without work.
Law 2/2026 of 22 January on the continuation and consolidation of measures for sustainable growth.
Law 5/2014 of 24 April on personal income tax in Andorra.
Decree 407/2025 of 12 November 2025 — Regulations on immigration permits for residence without work, in particular Article 14.
Articles 4 B and 167 bis of the French General Tax Code.
Tax treaty between France and Andorra, in particular Article 4.
Content checked on 5 October 2026. Quotas, procedures, amounts and forms should be checked again at the time of application.