Holding in Andorra 2026: IS at 10%, dividend exemption and patent box

Last updated: June 2026. A holding company in Andorra is taxed under Article 10% of the Corporate Income Tax, with an exemption of up to 100% on dividends received from subsidiaries and a patent box regime at Article 2% effective for income from intellectual property. It is the preferred structure for international entrepreneurs and investors who centralize management from… Read more

Inheritance tax in Andorra 2026: it does not exist (and this is what changes)

Last updated: June 2026. In Andorra, there is no inheritance or gift tax. The Principality does not apply any tax to the gratuitous transfer of assets upon death or by donation between individuals. For an Andorran resident with assets located in Andorra, inheritance is taxed at 0%. This represents one of the largest… Read more