A move starts with the facts
A new foreign home is part of the evidence; it does not automatically remove Andorran residence. Revisit days, family and the centre of economic interests for the relevant year, and the destination country’s rules at the same time.
Pending income can accelerate
The personal law brings specified income pending inclusion into the final resident period when resident status is lost. Inventory deferred remuneration, instalment receipts and other timing items before setting a departure date. This is a real exit consequence even where a blanket deemed sale of every personal asset has not been established.
Retained Andorran assets
Rent, property transactions or other local-source income may remain taxable after nonresidence. The nonresident regime and any treaty must be applied to each retained stream. Changing the postal address does not turn local income into foreign income.
Company migration is a separate decision
Moving the people who effectively manage a company may change corporate residence. Article 17 addresses market value versus tax value where Andorra loses the relevant taxing right; an Andorran permanent establishment may preserve some assets within the tax net. Obtain asset valuations before—not after—the decision takes effect.
Permissions, insurance and ongoing obligations
Notify the appropriate immigration and CASS channels when the underlying residence or work activity changes. Do not assume a card can be retained on its existing conditions after the household has moved away. Keep health coverage continuous across the transition.
Keep an exportable evidence file
Take copies of returns, assessments, acquisition costs, company accounts, employment records and bank statements. The next jurisdiction may use historic purchase cost, arrival value or an asset-specific rule; a market-value statement is useful evidence but not proof of the applicable tax basis.
Sources & research notes6 references
Sources supporting this guide. Research draft awaiting editorial review.