OpenAccountants/Andorra/Andorra Company Formation & Entity Choice

Andorra Company Formation & Entity Choice

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: company formation & entity choice for Andorra (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Andorra, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Andorran corporate forms overview

The two main Andorran corporate forms are the Societat Limitada (SL/SLU) and the Societat Anonima (SA). Since 2012 foreign investors may own 100% of an Andorran company, subject to prior foreign-investment authorisation.

Societat Limitada (SL/SLU)

Limited-liability company; most common form for SMEs (SLU is the single-member variant)Llei 20/2007 de societats anonimes i de responsabilitat limitada

Societat Anonima (SA)

Public limited / joint-stock company, used for larger venturesLlei 20/2007 de societats anonimes i de responsabilitat limitada

Minimum share capital — SL/SLU

EUR 3,000, fully subscribed and paid up at incorporationLlei 20/2007 de societats anonimes i de responsabilitat limitada

Minimum share capital — SA

EUR 60,000, fully subscribed and paid up at incorporationLlei 20/2007 de societats anonimes i de responsabilitat limitada

Foreign ownership

Foreign investors may hold up to 100% of share capital (since 2012)Llei 10/2012 d'inversio estrangera al Principat d'Andorra

Foreign-investment authorisation

Prior foreign-investment authorisation is required where non-resident ownership exceeds 10%Llei 10/2012 d'inversio estrangera al Principat d'Andorra

Company-name reservation

Reserve and obtain approval of the company name (denominacio social) — typically 1-2 business days (approx — confirm current timing)Registre de Societats Mercantils

Incorporation steps

Name approval, foreign-investment authorisation, deposit of share capital with bank certificate, notarised deed of incorporation, registration with the Registre de Societats and tax (NRT) registrationLlei 20/2007 / Llei 10/2012

Typical incorporation timeline

Approximately 8 to 14 weeks, largely driven by foreign-investment approval and bank account opening (approx — confirm current processing times)Llei 10/2012 d'inversio estrangera

Director residency requirement

No residency requirement for company directorsLlei 20/2007 de societats anonimes i de responsabilitat limitada

Tax identification (NRT)

Companies must obtain a Numero de Registre Tributari (NRT) from the Departament de TributsDepartament de Tributs i de Fronteres

Core annual compliance

Keep statutory accounts (Pla General de Comptabilitat), approve and file annual accounts, file the IS corporate tax return, and file periodic IGI and CASS returnsLlei 95/2010 IS / Llei 11/2012 IGI / Llei de la seguretat social

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Entity types, capital and incorporation

Andorran corporate forms overview — The two main Andorran corporate forms are the Societat Limitada (SL/SLU) and the Societat Anonima (SA). Since 2012 foreign investors may own 100% of an Andorran company, subject to prior foreign-investment authorisation.
Societat Limitada (SL/SLU) — Limited-liability company; most common form for SMEs (SLU is the single-member variant) (Llei 20/2007 de societats anonimes i de responsabilitat limitada)
Societat Anonima (SA) — Public limited / joint-stock company, used for larger ventures (Llei 20/2007 de societats anonimes i de responsabilitat limitada)
Minimum share capital — SL/SLU — EUR 3,000, fully subscribed and paid up at incorporation EUR (Llei 20/2007 de societats anonimes i de responsabilitat limitada)
Minimum share capital — SA — EUR 60,000, fully subscribed and paid up at incorporation EUR (Llei 20/2007 de societats anonimes i de responsabilitat limitada)
Foreign ownership — Foreign investors may hold up to 100% of share capital (since 2012) (Llei 10/2012 d'inversio estrangera al Principat d'Andorra)
Foreign-investment authorisation — Prior foreign-investment authorisation is required where non-resident ownership exceeds 10% (Llei 10/2012 d'inversio estrangera al Principat d'Andorra)
Company-name reservation — Reserve and obtain approval of the company name (denominacio social) — typically 1-2 business days (approx — confirm current timing) (Registre de Societats Mercantils)
Incorporation steps — Name approval, foreign-investment authorisation, deposit of share capital with bank certificate, notarised deed of incorporation, registration with the Registre de Societats and tax (NRT) registration (Llei 20/2007 / Llei 10/2012)
Typical incorporation timeline — Approximately 8 to 14 weeks, largely driven by foreign-investment approval and bank account opening (approx — confirm current processing times) (Llei 10/2012 d'inversio estrangera)
Director residency requirement — No residency requirement for company directors (Llei 20/2007 de societats anonimes i de responsabilitat limitada)
Tax identification (NRT) — Companies must obtain a Numero de Registre Tributari (NRT) from the Departament de Tributs (Departament de Tributs i de Fronteres)
Core annual compliance — Keep statutory accounts (Pla General de Comptabilitat), approve and file annual accounts, file the IS corporate tax return, and file periodic IGI and CASS returns (Llei 95/2010 IS / Llei 11/2012 IGI / Llei de la seguretat social)

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Entity types, capital and incorporation

Andorran corporate forms overview — The two main Andorran corporate forms are the Societat Limitada (SL/SLU) and the Societat Anonima (SA). Since 2012 foreign investors may own 100% of an Andorran company, subject to prior foreign-investment authorisation.

Societat Limitada (SL/SLU) — Limited-liability company; most common form for SMEs (SLU is the single-member variant) (Llei 20/2007 de societats anonimes i de responsabilitat limitada)

Societat Anonima (SA) — Public limited / joint-stock company, used for larger ventures (Llei 20/2007 de societats anonimes i de responsabilitat limitada)

Minimum share capital — SL/SLU — EUR 3,000, fully subscribed and paid up at incorporation EUR (Llei 20/2007 de societats anonimes i de responsabilitat limitada)

Minimum share capital — SA — EUR 60,000, fully subscribed and paid up at incorporation EUR (Llei 20/2007 de societats anonimes i de responsabilitat limitada)

Foreign ownership — Foreign investors may hold up to 100% of share capital (since 2012) (Llei 10/2012 d'inversio estrangera al Principat d'Andorra)

Foreign-investment authorisation — Prior foreign-investment authorisation is required where non-resident ownership exceeds 10% (Llei 10/2012 d'inversio estrangera al Principat d'Andorra)

Company-name reservation — Reserve and obtain approval of the company name (denominacio social) — typically 1-2 business days (approx — confirm current timing) (Registre de Societats Mercantils)

Incorporation steps — Name approval, foreign-investment authorisation, deposit of share capital with bank certificate, notarised deed of incorporation, registration with the Registre de Societats and tax (NRT) registration (Llei 20/2007 / Llei 10/2012)

Typical incorporation timeline — Approximately 8 to 14 weeks, largely driven by foreign-investment approval and bank account opening (approx — confirm current processing times) (Llei 10/2012 d'inversio estrangera)

Director residency requirement — No residency requirement for company directors (Llei 20/2007 de societats anonimes i de responsabilitat limitada)

Tax identification (NRT) — Companies must obtain a Numero de Registre Tributari (NRT) from the Departament de Tributs (Departament de Tributs i de Fronteres)

Core annual compliance — Keep statutory accounts (Pla General de Comptabilitat), approve and file annual accounts, file the IS corporate tax return, and file periodic IGI and CASS returns (Llei 95/2010 IS / Llei 11/2012 IGI / Llei de la seguretat social)