Blog | Augé Legal & Fiscal

Application of the rebus sic stantibus clause in times of Covid-19


Application of the rebus sic stantibus clause in times of Covid-19 Law, just like society, is alive and not simply limited to a set of rules that regulate social coexistence. Law evolves as technological, social cultural and economic changes take place in our surroundings and, consequently, it needs mechanisms that allow its adaptation to the […]

Taxation in Andorra and comparison with other european countries


Taxation in Andorra and comparison with other european countries The Principality of Andorra has been making a significant effort of integration and homogenization during the last decade in order to be in line with the evolution of international regulations and requirements. In this respect, the implementation of a tax system had become necessary to stop […]

Liberal professions


Liberal professions Liberal professions are accredited by a university degree, or other legally recognized by a competent authority, for the practice of a profession in a sector of specialty (law, health, economics, engineering, architecture, etc …). To obtain the authorization to practice a liberal profession, the following requirements must be performed: be in possession of […]

Banks in Andorra


Banks in Andorra The Andorran financial system is one of the main pillars of the Andorran economy. According to the Andorran Bank Association (ABA), this sector, together with the insurance sector, represent approximately 20% of the gross domestic product. The banking sector has more than 85 years of experience and is made up of five […]

The tax residence of individuals in Andorra


The tax residence of individuals in Andorra The article 8 of “Law 5/2014, of 24 April, on personal income tax” regulates the standards for attracting tax residence, which are exactly the same as those provided for Spanish tax legislation. It is important to keep in mind that, for tax purposes, the administrative residence permit doesn’t […]

Conventions to avoid double taxation


Conventions to avoid double taxation The taxation in Andorra has gone through a profound transformation process, initiated during the year 2012 with the opening to foreign investment and the adoption of an unprecedented tax legal framework, but that consolidated itself in 2015 with the entry into force of the Andorran law on income tax (IRPF). […]

Telework, a reconciliation tool


Telework, a reconciliation tool Andorran Labor Law 31/2018 of 6 December, in its article 81, provides for a very timid way to reconcile work and personal life. There is no doubt that striking the right balance in this field can be a great challenge, and some thought can be given to this issue. The essence […]

Living in Andorra


Living in Andorra Where is Andorra? The Principality is located between Spain and France and has a size of 468 km2. There are 77.546 Andorran inhabitants and it is an independent country that is not a part of the European Union or the European Economic Area but, nevertheless, is a signatory party to bilateral and […]

Compliance obligations under law 14/2017

Compliance obligations under law 14/2017 The Principality of Andorra, which is no longer considered as an “offshore” platform, has transposed several EU Directives in order to harmonize its legal system with the legal framework of its neighboring countries. This initiative stemmed from the signature of the Monetary Agreement between the Principality and the European Union. […]

Andorran nationatility

Andorran nationality Many clients ask us a first question, which is understandable given the ease to obtain the nationality of several European countries. It is important to bear in mind that obtaining the Andorran residency does not imply obtaining the Andorran nationality. That is to say that the residency permits to works for oneself do […]