Useful economic legislation

Law on foreign investment

This law, which is currently passing through parliament, will signify the economic opening up of the Principality of Andorra, as it will enable foreign investors to create new companies with 100% foreign capital.

Passive residence(Llei 9_2012, date may 31, of modification of a qualified immigration law)

A natural foreign person over 18 who wishes to establish their effective residence in the Principality without engaging in a business or professional activity must obtain a passive residence authorisationfrom the Ministry of the Interior. Consult the regulations on passive residence.

This law is currently under review so as to include new cases of passive residence and simplify the processing of same.

For further details, www.immigracio.ad

Other useful legislation:

Law 95_2010, date december 29, of corporate tax.

Regulation implementing the law 95/2010, of corporate tax and the law 96/2010 of income tax of economic activities 

Law 96_2010, date december 29, of corporate tax

Law 94_2010, date december 29, income tax of non-residents

Decree regulatory approval of law 94/2010 date December 29, of income tax of non-residents. 

Law 10_2012, date june 21, of foreign investment