France–Andorra Tax Treaty: Our Expertise to Protect Your Assets
Better understanding how double taxation avoidance agreements work
France–Andorra Tax Treaty
Tailored support for your France–Andorra projects
Any expatriation or investment between France and the Principality of Andorra requires absolute legal rigour, especially when it involves company structuring. The main risk is double taxation of your income.
Sol Fiscal places its technical command of the France–Andorra tax treaty, in force since 2015, at your service. Whether you are a business owner, investor or retiree, we interpret and apply these complex rules to structure your project within a lawful, secure and efficient framework.
Elimination of double taxation
Strict application of the tax credit and exemption mechanisms provided for by the bilateral treaty.
Securing your tax residence
In-depth analysis of your economic and personal centres of interest to prevent reclassification by the French tax authorities.
Comprehensive wealth planning
Tailored treatment of your property income, dividends and retirement pensions.
SOL Fiscal is a member of the network
France–Andorra Tax Treaty
Avoiding double taxation between France and Andorra: Our analysis method
The France–Andorra tax treaty allocates taxing rights between the two countries while combating tax evasion. The agreement alone is not enough: applying it requires a detailed analysis of your financial flows. Our team maps all your income, including salaries, directors’ fees, capital gains and cryptoassets, and determines the connecting rules that apply to your situation. We ensure your tax returns comply with the applicable rules to prevent disputes with the relevant tax authorities
Tax residence audit and validation
The France–Andorra tax treaty provides tie-breaker rules to strengthen your position when tax residence is disputed, which is the primary point of contention during an audit. Article 4 B of the French General Tax Code may still apply even when you obtain active or passive residency
- Permanent home.
- Centre of vital interests, including wealth and family interests.
- Place of habitual residence.
France–Andorra Tax Treaty
Pensions, Property and Dividends: Protecting Your Sources of Income
The application of the France–Andorra tax treaty and the taxation of residents vary according to the nature of the income. Sol Fiscal helps you manage these specific rules:
- Property assets: Your properties located in France, including rental income and capital gains on disposal, remain taxable in France. We optimise the way these assets are held, including through property companies and split ownership.
- Pensions and retirement income: Private pensions are taxable in Andorra for residents, while French public-sector pensions remain taxable in France. We help you adjust your withholding tax.
- Dividends and corporate flows: The treaty caps withholding-tax rates. We structure dividend flows between French companies and Andorran holding companies to maximise your net return.
Sol Fiscal is a France–Andorra advisory firm and family office. We support our clients with all their tax and wealth-planning matters through tailored, sustainable solutions that comply with French and Andorran regulations.
ANY QUESTIONS?
Double expertise
Dual expertise for comprehensive cross-border support
Sol Fiscal’s strength lies in our ability to work on both sides of the border.
We do not outsource strategic thinking; we integrate it into a comprehensive approach.
Our support on the French side
- Exit tax and transfer of tax residence: Anyone leaving France must determine whether they are subject to exit tax. We explain your obligations and plan the entire process with you, in strict compliance with the France–Andorra tax treaty.
- Share contributions, holding companies and capital transactions: We analyse the applicable regime and handle reporting formalities for disposals, LBOs, OBOs and other transactions. We work with your usual advisers or introduce you to the appropriate specialists.
- Executive taxation and financial flows: We optimise executive remuneration, structure management fees and establish intragroup cash-management agreements.
- Corporate and international taxation: Transfer pricing and intellectual-property management, permanent-establishment risk analysis and tax representation, particularly for VAT matters.
- Estate transfer and wealth planning: Support with gifts and inheritances, split ownership and the implementation of Dutreil arrangements.
Our support on the Andorran side
- Residence and immigration: End-to-end support for obtaining residency in Andorra and completing the related formalities.
- Company law: Incorporation of your company, including the choice of legal form and drafting of the articles and corporate purpose, followed by assistance with subsequent amendments. We also support the development of commercial activities and registration with the Trade Register.
- Banking and financial structuring: Opening bank accounts, carrying out capital increases through contributions of shares or assets, and introducing suitable financing and investment contacts.
- End-to-end property support:
- Search for and acquisition of a primary or secondary residence.
- Rental investment projects.
- Property development and property trading transactions.
- Purchase of land and construction monitoring through our network of local partners, including architects and builders.
Frequently Asked Questions
Quels sont les droits de succession et de donation en Andorre ?
En Andorre, la transmission de patrimoine est particulièrement avantageuse grâce à une fiscalité quasi inexistante en matière successorale et de donation : il n’y a aucun droit de succession ni de donation entre parents proches (ligne directe et conjoint), et même entre autres héritiers la fiscalité reste très réduite.
La planification successorale se fait donc surtout via des outils juridiques classiques : testaments notariés, donations de son vivant ou encore constitution de sociétés holding pour organiser la détention et la transmission des actifs. Point de vigilance : en fonction de votre résidence fiscale et celle de vos enfants, des taux d’imposition différents pourront être appliqués.
Nous aurons besoin d’étudier votre projet en détail pour vous donner les solutions qui nous paraissent le plus adapté et intéressant pour votre situation, tout en respectant la convention fiscale France Andorre.
Comment transmettre mon patrimoine en Andorre ?
La transmission de votre patrimoine depuis l’Andorre est tout à fait possible, que ce soit pour un patrimoine andorran, français ou étranger. En fonction du type de bien ou d’actif à transmettre les règles peuvent variées. Il existe plusieurs outils pour optimiser les droits de succession et de donation, nous aurons besoin d’étudier votre projet en détail pour vous donner les solutions qui nous paraissent le plus adapté et intéressant pour votre situation.
Puis-je localiser ma Holding en Andorre ?
Il est tout à fait possible de localiser son siège social en Andorre. Pour cela, il est nécessaire de réfléchir au type d’activité que cette holding sera vouée à avoir et mettre en place la structure adaptée à votre projet.
Comment toucher sa retraite en Andorre ?
Un résident en Andorre peut tout à fait percevoir sa retraite française ou étrangère directement sur un compte bancaire andorran, en informant ses caisses de retraite de son changement d’adresse et en transmettant son RIB local. Chaque année, il devra fournir un certificat de vie délivré par la mairie (Comú) de sa paroisse. Fiscalement, les pensions françaises restent imposables en France, mais la convention fiscale avec l’Andorre évite toute double imposition grâce à un crédit d’impôt, tandis que l’impôt andorran reste faible (maximum 10 %). Ceux qui ont également cotisé en Andorre perçoivent en plus une pension de la CASS, calculée selon leurs années de cotisations.
Comment fonctionne le marché immobilier en Andorre ?
Le marché immobilier andorran est dynamique et orienté vers le haut de gamme, avec une offre limitée et des prix en constante hausse, particulièrement dans les zones centrales et proches des stations de ski. Les étrangers peuvent acheter des biens après avoir obtenu une autorisation d’investissement, une démarche simple et rapide. La fiscalité est très avantageuse : pas d’impôt sur la fortune, peu ou pas de taxes locales, droits d’enregistrement modérés et exonération totale des plus-values après dix ans de détention. Cette combinaison, associée à la sécurité juridique et à l’attrait du pays, fait de l’Andorre un marché immobilier recherché tant pour l’investissement que pour la résidence secondaire.
TAX NEWS
Dernières publications
Contact us
Our firm is at your service to quickly assess your situation!
E-mail address :
contact@sol-fiscal.com
Telephone:
Find us:
Plaça Coprínceps, Passatge Bonaventura Móra Munt, 4Bis – AD700 Escaldes-Engordany Entresol 2 (ES)
