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
