Uncategorized archivos | Augé Legal & Fiscal

Andorra at the forefront of blockchain and the circular economy


The parliament has been working on it for a long time and finally two key texts for the future development of our country have arrived, both published on July 20, 2022, in the BOPA: the so-called “Digital Assets Law” and the Circular Economy Law.Regarding the Law on digital assets, it is worth saying that Andorra […]

The contracts of emphyteutic census in Pas de la Casa


Although its origins date back to Roman law, the emphyteutic establishment has become a form of exploitation of communal property in the Encamp Commune and especially in the Pas de la Casa area.The contract between the Common and the individual is called emphyteutic establishment. Thanks to it, the common puts at the disposition of the […]

Andorra and the high performance in sport in altitude

AHG Blog - Andorra y el alto rendimiento deportivo en altura

Andorra has long since become a reference in mountain sports. In fact, both the public and private sectors are trying to highlight the unquestionable advantages that Andorra has for hosting sport-related initiatives at all levels. As an example, it is worth mentioning the work that Actua started years ago and that ended up becoming the […]

Sustainable housing and its characteristics


Sustainable housing must be a reality if we want to build a more ecological, balanced, habitable and environmentally friendly world. This requires profound changes in the way we build.According to updated statistics from the United Nations, homes consume close to a third of the world’s energy and are therefore responsible for a large part of […]

Andorra: economic storm and differential solution


While the Andorran Government is promoting measures to appease the loss of purchasing power of the country’s citizens, forcing a 3.3% increase in salaries below the average salary of the country or the pensions which are below the minimum salary by 3 67%, or making part of the transport free, or improving study grants, or […]

Measures to improve the purchasing power of citizenship


On June 22, 2022, Law 17/2022, dated June 9, 2022, on measures to improve the purchasing power of the citizens was published in the Official Gazette of the Principality of Andorra (BOPA), with number 76, Law 17/2022, dated June 9, 2022.Due to the SARS-CoV-2 pandemic, there has been an impoverishment of the economic sectors, which […]

“Andorran Multipliers”


In the face of the global financial crisis of 2007, Andorra reacted by committing to international tax harmonization, exchange of information and liberalization of foreign investment. Law 10/2012 on foreign investment represents one of the most important milestones in Andorra’s economic history and the beginning of a new stage of economic recovery and consolidation. However, […]

New obligations relating to ultimate beneficial owners


According to the Andorran Law 37/2021, of December 16, amending Law 14/2017, of June 22, on the prevention and fight against money or securities laundering and the financing of terrorism, specifically in art. 3.3, the ultimate beneficial owner is the natural person or persons who ultimately control the client and/or the natural person or persons […]