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Digital Andorra: Uncovering the Opportunities of the Law on Digital Economy and Entrepreneurship
The Law on Digital Economy, Entrepreneurship, and Innovation, in force since December 23, 2022, is a landmark that positions Andorra as a key destination in the digital economy. Below, we highlight in detail two key areas, the boost for [...]
Changes in legislation for non-profit organizations and patronage
The current legislation undergoes significant adjustments in the field of non-profit organizations and patronage, with the implementation of Book IV of Royal Decree-Law 6/2023, in force from January 1, 2024. These modifications aim to improve tax incentives for patronage, [...]
The tax authorities strengthen control over changes of residence, instrumental companies, and restructuring operations
In the year we have just left, and following the guidelines of the 2023 Annual Tax and Customs Control Plan, the tax authorities intensified inspections focused on high net worth individuals who changed their residence, both internationally and between [...]