Umzug nach Andorra: Steuern, Aufenthalt und Leben
So werden Sie in Andorra steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Andorra the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
How to move and become tax resident
To become tax resident in Andorra you need at least 90 days a year (Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days). The typical route is Passive residence (non-lucrative) — €1m investment: €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means There are 3 open residence programmes in Andorra — see the list below.
Living there
Andorra la Vella has a temperate oceanic climate with winter highs around 7 °C and summer highs around 25 °C.
Key facts
| Höchste Einkommenssteuer | 10% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 10% |
| Steuerliche Ansässigkeit | nach 90 Tagen — Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days |
| Typischer Aufenthaltsweg | Passive residence (non-lucrative) — €1m investment — €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means |
| Klimatyp | temperate oceanic · 7° / 25° (Andorra la Vella) |
Aufenthaltsprogramme in Andorra
Aktive Programme
- Residence for persons of scientific, cultural or sporting interest — Investition CHF 47'000 · 2026-10
- Residence and work permit – employee (quota) — employment · 2026-10
- Family reunification — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Passive residence (residence without gainful activity) — Investition CHF 376'000 · 2026-10
Threshold raised €600k→€1m and €50k deposit made non-refundable by Law 2/2026 (Feb 2026)
- Active residence – self-employed / own company — Investition CHF 2'820 · 2026-10
€50k deposit became non-refundable Feb 2026; stricter renewal (two refusals → 12-month bar)
- Residence for professionals with international activity — Einkommen / Jahr CHF 45'000 · 2026-10
Deposit treatment under Law 2/2026 unclear (likely non-refundable)
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Andorra to become tax resident?
nach 90 Tagen. Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days Permit alone ≠ tax residence; IRPF max 10%; spouse + minor children presumption
How much tax will I pay in Andorra?
In Andorra the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
Which residence programmes does Andorra offer?
Residence for persons of scientific, cultural or sporting interest (CHF 47'000); Residence and work permit – employee (quota); Family reunification; Passive residence (residence without gainful activity) (CHF 376'000); Active residence – self-employed / own company (CHF 2'820)
What is the usual way to move to Andorra?
Passive residence (non-lucrative) — €1m investment. €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means
Compare with nearby countries
Albania · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.