Andorra · Business & founder
Active residency (Residència i treball per compte propi)
Reformed
Last verified July 2026Unconfirmed
Open but reworked by Law 2/2026, which tightened immigration control and revised contribution requirements. Figures below should be confirmed with Andorran counsel — the February 2026 reform moved several of them.
Active residency is the cheaper entry in capital terms but the more expensive one in life terms: 183 days versus 90. It suits someone genuinely relocating a business; it does not suit a family optimising presence across several jurisdictions.
Qualifying routes
€50k
Self-employment through an Andorran company
Requires holding more than 34% of the company's shares and a role on its administrative body. A EUR 50,000 non-refundable contribution is reported to apply to many applicants post-reform, but we could not verify this against the statute.
The facts
- Minimum investment
- €50k
- Total landed cost
- company incorporation, share capital, foreign investment authorisation and CASS social security contributions, plus the AFA contribution — realistically EUR 60–100k of first-year commitment
- Timeline
- 3–8 months — requires prior foreign investment authorisation and company incorporation before the immigration application
- Physical presence
- 183 days per year — materially heavier than passive residency, and it makes you unambiguously tax resident
- Family
- spousedependent childrendependent ascendants
- Permanent residency
- renewable permits; no EU-style permanent residence
- Citizenship
- 20 years of residence; no dual citizenship
- Language test
- Catalan language and civics examination
- Dual citizenship
- Not permitted — you would have to renounce
- Requirements
- hold more than 34% of an Andorran company and sit on its administrative bodyprior foreign investment authorisationcompany incorporation and real economic activityCASS social security registrationaccommodation in Andorraclean criminal record and medical examination183 days per year of presence
What can go wrong
- 183 days is a real commitment and is the point — it exists to make Andorran tax residency defensible against Spanish or French challenge.
- Law 2/2026 tightened migration control and labour sanctions; several thresholds moved and the reported EUR 50,000 contribution figure could not be verified against the statutory text. Confirm before committing.
- Foreign investment authorisation is required before incorporation, adding a distinct approval layer.
- CASS (social security) contributions are payable and are not trivial for a self-employed director.
- Andorra's departure from a former residence country must be executed properly — Spain in particular will pursue individuals who claim Andorran residence while retaining Spanish centre of interests, and Spain applies a specific anti-avoidance rule treating recent emigrants to listed jurisdictions as continuing Spanish residents.