Observations on the Sustainable Growth and Housing Rights Bill
The Sustainable Growth and Housing Rights Bill was submitted by the Honorable Head of Government to the General Council on August 1st. This bill, as repeatedly announced, aims to bring vacant housing into the rental market through the formula of mandatory transfer. Articles 66 to 74 regulate the concept of vacant housing as well as […]
Mediation: an alternative system of conflict resolution that is practical and attractive
Mediation: an alternative system of conflict resolution that is practical and attractive Social and professional relationships are becoming increasingly complex and interconnected. Conflict is an inherent element of any group’s existence. In this context, smooth communication and balanced negotiation between the parties are necessities, which is why creating an effective and efficient conflict resolution system […]
The legal documentation of your business
As we all know, Andorra is experiencing a boom in new business projects. We are talking about hundreds of companies being established to generate value and provide resources to their partners, administrators, and employees, which in turn generates an economy for our country in the form of direct and indirect taxation, contributions to social security […]
Discover the Keys to International Taxation: DTA vs. TIEA and the Andorra-Spain Case
Discover the Keys to International Taxation: DTA vs. TIEA and the Andorra-Spain Case In a globalized environment, understanding the mechanisms of international taxation is essential for both individuals and businesses. Two fundamental tools in this area are Double Taxation Agreements (DTA) and Tax Information Exchange Agreements (TIEA). These two types of agreements are often confused […]
The Foundations
The Foundations Foundations in the Principality of Andorra were initially regulated by Law 11/2008 on foundations, with the intention of promoting initiatives to develop activities of general interest. Fifteen years later, with Law 17/2023 of September 22, 2023, after noting that the measures promoted by the previous law and its successive modifications were insufficient to […]
The income tax campaign for the fiscal year 2023 begins
The income tax campaign for the fiscal year 2023 begins This week has marked the launch of the income tax return campaign for 2023 in the Principality of Andorra, and what many people are wondering at this point is whether they are obliged to file personal income tax or whether, on the contrary, the law […]
Prevention of Money Laundering and Financial Account Registry Regulation
Prevention of Money Laundering and Financial Account Registry Regulation Preventing and combating money laundering and/or terrorism financing is one of the national priorities, leading to the adoption of various legislative initiatives. In this regard, on February 21, 2024, Decree 64/2024, dated February 14, 2024, approving the Regulation of the Financial Account Registry and assimilated accounts, […]
Alternative dispute resolution methods – the specific case of mediation
Alternative dispute resolution methods – the specific case of mediation The mere fact of being born and living in society implies the need to coexist with others. As a result of this cohabitation, conflicts of various natures can arise, among which, legal disputes may emerge. In such cases, the option that a large part of […]
Legislative modifications of the taxation on real estate transactions in the principality of Andorra
Legislative modifications of the taxation on real estate transactions in the principality of Andorra For several years now, the issue of housing has been shaking the economies of developed countries, and Andorra is no exception. Being one of the main issues that have structured the latest electoral campaigns – both at the national and communal […]
The European Union reaches an agreement to regulate Artificial Intelligence
The European Union reaches an agreement to regulate Artificial Intelligence The European Union (hereinafter EU) has taken a leadership position in the race to regulate Artificial Intelligence (hereinafter AI), as on December 8th, 2023, all member states met for 3 days and reached a provisional agreement regarding the regulation of AI, a project known as […]