Taxation archives by Advantia Andorra consulting

New CASS (Andorran Social Security) contribution brackets for individuals who conduct self-employed activity in Andorra

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From 1 September, Law 9/2019 of 7 February on social security, amending Law 17/2008 of 3 October, came into force. This law affects all people conducting self-employed activity in Andorra. Who is considered “self-employed” in Andorra? Those who are considered freelancers or individuals who conduct self-employed economic activity are: Individuals with an authorisation to practise a self-employed profession with a qualification, if the qualified individual is on the Census of Employers, Professionals and Withholders. If said profession is carried out …

Double taxation conventions

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Also known as DTC, double taxation conventions are agreements established between countries with the aim of preventing double taxation of the same taxable event in the same tax period. Andorra and the DTCs In 2013 Andorra signed its first bilateral double taxation agreement with France, which entered into force on 1 July 2015. The DTC with Spain was signed at the beginning of 2015 and entered into force on 26 February 2016. Andorra currently has eight international agreements to avoid …

TAXATION IN ANDORRA

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Do you want to know how you can operate under the Andorran tax system without being a natural person or a company? Look no further, because we can educate you about the tax system in Andorra and its advantages. The country’s previous tax system was not effective. A more solid system was established due to issues related to taxes and inconveniences which had caused a low point in terms of visitors, since they had also found themselves caught in the …