Uncategorized archivos | Augé Legal & Fiscal

“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 […]

Andorra: the necessary tax reform for the post-pandemic recovery


The public policies developed by the Government during the health crisis have provided important emergency support for individuals and companies during the pandemic, through an increase in direct aid and tax cuts to protect the productive fabric from the economic and social impact of COVID-19. Obviously, the public aid package has been largely aimed at […]

Andorra: Inflation and interest rate


Over the last two years, the world economy and ours have been marked by the effects of the pandemic which has caused, first, an unprecedented drop in GDP and, subsequently, an increase in prices as a result of the stoppage of production and its reactivation, with repercussions on the price of raw materials and transport, […]

Obligations of lawyers before the Personal Data Protection Law


Eighteen years after the General Council approved the first qualified law on the protection of personal data, on November 17, 2021, the new Law 29/2021 of October 28 on the protection of personal data (hereinafter referred to as *LPD) was published and will enter into force in May 2022. The purpose of this Law is […]

Andorra and the 720 Spanish form


It has been a while that lodging has been one of the main concerns of Andorran citizens. There is an increasing demand and not enough offer, which makes the prices rise and excludes an important part of the citizens. In this context, for many years an emphasis has been made on the indetermined (some make […]



Andorra, a country whose prosperity depends largely on the people who visit it throughout the year, is conditioned by the attractiveness it is able to deploy. There is no doubt about the positive effect of a reputation built with great effort and sacrifice over decades, and which positions it as one of the preferred destinations […]

The cancellation of an Andorran trademark due to the existence of a prior right


Pursuant to a decision handed down on 28 July 2021, the Andorran Court (« Batllia ») cancelled the Andorran trademark Fidelity Investments due to the existence of a prior trademark FIDELTY INVESTMENTS, which constitutes a prior right within the meaning of Andorran trademark law. The facts are clearly explained in the decision: the company FIL […]