Andorra Archives | Andorra Insiders

Limited liability companies (SL) in Andorra 2026: incorporation, minimum capital and taxation

June 8, 2026May 15, 2026 by Jose Sanchis

Last updated: May 2026. Limited Liability Companies (SL) in Andorra 2026: Incorporation, Minimum Capital, and Taxation. Incorporating a Limited Liability Company (SL) in Andorra requires a minimum capital of €3,000, takes between 4 and 6 weeks, and is taxed under Corporate Income Tax (10%) —compared to 25% in Spain or 33% in France. It is the most common business vehicle… Read more

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

June 8, 2026May 15, 2026 by Jose Sanchis

Last updated: May 2026. A holding company in Andorra is taxed under Article 10% of the Corporate Income Tax, with an exemption of up to Article 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