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.
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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
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