Tax Services

Specialised tax advisory services strengthened by the international BDO network.

This international reach enables a coordinated, robust, and highly specialised approach to complex multijurisdictional matters.

We offer tailored advisory services to individuals who are tax residents in Andorra, covering both personal tax planning and full compliance with tax obligations. Supported by the BDO international network, we also guide clients through tax residency relocation processes and analyse situations with cross‑border implications, ensuring a comprehensive and secure approach.

At BDO Andorra, we recognise that effective tax management is essential for the growth, stability, and competitiveness of any business. As regulatory complexity continues to increase, expert guidance becomes crucial to ensure strict compliance, minimise risk exposure, and identify opportunities to enhance tax efficiency.

Working in close coordination with the other BDO service lines, our professionals deliver high‑quality technical advice, proactively adapting to legislative developments and tax requirements both in Andorra and internationally. This approach ensures full compliance while optimising our clients’ overall tax position.

As part of the BDO international network, our specialists collaborate and share knowledge with experts across numerous jurisdictions and technical disciplines. This continuous exchange allows us to maintain an advanced level of expertise and offer a global perspective fully aligned with international best practic

Andorra’s Tax System: A Stable and Highly Competitive Framework

Andorra offers a competitive, simple, and transparent tax system designed to provide long‑term stability and legal certainty for both companies and individuals. With low tax rates, an internationally recognised regulatory framework, and a business‑friendly and accessible administration, the Principality has emerged as a highly attractive destination for business development, wealth management, and international relocation.

Combined with the country’s high quality of life, this framework positions Andorra as an ideal jurisdiction for conducting economic activity, attracting talent, and driving growth strategies on a global scale. At BDO Andorra, we offer comprehensive tax advisory services delivered by local specialists with in‑depth expertise in the Andorran tax system and its unique characteristics.

Individuals

We deliver comprehensive solutions to optimise personal taxation, manage international income and handle residency changes, using technical strategies designed to maximise tax efficiency. We ensure full support with compliance obligations and provide specialised representation before the Tax Administration, guaranteeing legal certainty and expert guidance.

Analysis and strategic planning of taxation on employment income, economic activities, and capital returns.
Tax optimisation for income and investments originating abroad.
Advisory on changes in tax residency, including a full analysis of implications in both the country of origin and destination.
Support throughout the compliance process, including the preparation and filing of tax returns.
Review and optimisation of applicable exemptions, deductions, and tax benefits.
Assistance and representation in requests, reviews, and procedures initiated by the Tax Administration.

IGI (Andorra’s Value Added Tax)

We offer comprehensive advisory services on IGI, including the analysis of correct tax application, a detailed review of invoicing and deduction processes, and full support with all formal compliance obligations. We also assist in interactions with the Tax Administration and provide guidance throughout any inspection procedures, ensuring accuracy, consistency, and legal certainty in all IGI related matters.

Analysis of applicable tax rates and place‑of‑supply rules, ensuring correct IGI treatment in every transaction.
Advisory on non‑taxable operations and special regimes, providing clarity in complex or exceptional scenarios.
Comprehensive support with all formal compliance obligations, including periodic filings and record‑keeping.
Review of invoicing processes and validation of input‑tax deduction criteria, ensuring accuracy and maximising recoverable IGI.
Assistance with refund applications and other procedures before the Tax Administration, streamlining interactions and improving outcomes.
Guidance and representation during IGI inspections and specialised audit procedures, ensuring full legal certainty and expert defence.

Business Restructuring

We assess the tax implications of mergers, demergers, acquisitions, and other corporate restructuring processes, ensuring each transaction is structured efficiently. Our focus is on optimising both the corporate structure and the tax treatment of the operations to support strategic, compliant, and value‑driven transformations.

Tax analysis for merger, demerger, acquisition, and other restructuring processes.
Optimisation of corporate structures to ensure efficient and compliant tax positioning.
Review of the tax treatment of asset and share transfers, ensuring accuracy and minimising exposure.
Design and assessment of reorganisation strategies for family‑owned businesses.
Comprehensive tax due diligence for corporate transactions and investment processes.
Support with the legal and accounting implementation of restructuring operations.
Coordination with BDO’s legal, financial, and international teams to deliver fully aligned, multi‑disciplinary solutions.

Companies

We advise companies on the strategic planning and implementation of corporate tax matters, enhancing efficiency through optimised deductions, appropriate structures, and a reduced tax burden. We help strengthen fiscal certainty, mitigate risks, and provide expert support in corporate reorganisations and full compliance processes.

Preparation and filing of Corporate Income Tax returns with full technical accuracy.
Analysis and optimisation of deductions, incentives, and exemptions applicable to the company’s activities.
Review and enhancement of corporate structures to maximise tax efficiency.
Strategic planning of the company’s tax burden and optimisation of the final tax payable.
Identification, assessment, and mitigation of tax risks that may impact the business.
Support throughout corporate organisation, restructuring, and tax planning processes.
Comprehensive assistance with formal compliance obligations before the Tax Administration.

International Taxation

We offer a comprehensive, internationally focused approach to tax matters. Leveraging the expertise of the BDO global network, we support businesses and individuals in optimising their tax position, coordinating international tax planning, and managing residency transitions with complete regulatory assurance.

Coordination with BDO international experts across more than 160 countries.
Strategic international tax planning for both companies and individuals.
In‑depth analysis of the taxation of foreign income, dividends, and interest.
Design and implementation of tax‑efficient structures for corporate groups and private wealth.
Advisory on cross‑border sales and service transactions, ensuring correct tax treatment.
Interpretation and application of double tax treaties to prevent double taxation.
Assessment of tax residency status, including the evaluation of dual‑residency scenarios.

Tax Audit and Administrative
Procedure Support

We represent and defend taxpayers throughout tax audits and administrative procedures. Our team provides comprehensive support in all interactions with the Tax Administration, including negotiation processes. We help strengthen preventive measures and effectively mitigate tax risks with confidence and expertise.

Expert assistance and representation during audits carried out by the Tax Administration.
Preparation, review, and management of all required documentation throughout the process.
Drafting of submissions, appeals, and formal defence statements to protect the taxpayer’s position.
Comprehensive support in sanctioning procedures, ensuring correct handling and mitigation of penalties.
Voluntary regularisation and detailed tax‑risk assessments to minimise future exposure.
Negotiation and direct communication with the Tax Administration to facilitate efficient resolution.
Preventive planning and internal tax‑risk reviews, strengthening compliance and reducing vulnerabilities.

Relocate to Andorra

International taxation evolves constantly, driven by complex regulations from national authorities, international organisations, and both bilateral and multilateral agreements. Addressing these challenges requires a global outlook supported by precise knowledge of each jurisdiction’s unique features. At BDO Andorra, our experts, backed by the BDO international network operating in over 160 countries, are ready to assist you with:

Personal Advisory Services

We provide comprehensive support throughout the entire tax residency relocation process starting with an in‑depth analysis of your personal and financial situation, evaluating tax implications in both the country of origin and destination, managing all required documentation, planning international wealth structures, and ensuring ongoing compliance across all affected jurisdictions.

Pre‑relocation advisory, including an in‑depth review of the client’s personal and asset situation.
Assessment of tax implications in both the country of origin and the destination.
Review of all requirements, deadlines, and necessary documentation to ensure full regulatory compliance.
Comprehensive wealth and estate planning in an international context.
Analysis of the tax treatment of foreign income, investments, and other cross‑border returns.
Ongoing monitoring of tax‑compliance obligations in Andorra and in all other relevant jurisdictions.

Corporate Advisory Area

We offer end‑to‑end advisory services for businesses looking to relocate to Andorra or expand internationally. We carry out a thorough assessment of your current position and provide expert guidance on all tax obligations to ensure effective planning and full compliance.

Design of international tax strategies aligned with your business model.
Optimisation of corporate and operational structures.
Support with cross‑border sales and service activities.
Structuring and implementation of investment strategies.
Interpretation and application of foreign tax frameworks.
Management of formal compliance obligations in all relevant jurisdictions.

From day one, we adopt an integrated approach to every project, working seamlessly with essential stakeholders (including lawyers, notaries, financial institutions, and real estate advisors) to ensure efficient, secure, and fully aligned execution. As members of the BDO international network, our specialists benefit from ongoing knowledge sharing with experts in numerous jurisdictions and disciplines, allowing us to maintain exceptional technical expertise and deliver globally informed, best‑practice advice."

Cristina CampBDO Andorra

Cristina Camp

Senior Manager, Head of Tax at BDO Andorra

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Tax