Set up the business and permission together
The authority’s reservation/completion conditions are legal requirements, not an advertised end-to-end delivery time.
01Define the business and categoryBefore company commitments
Decide whether the company-based or regulated-professional route fits.
Documents & evidence
- Business/activity description
- Qualifications if relevant
- Ownership plan
- Choosing a company category for an activity needing professional authorisation
02Obtain approvals and establish ownershipAccording to foreign-investment and immigration sequence
03File the individual and family evidenceWithin applicable reservation/completion period
Submit identity, civil, criminal, housing, medical and financial evidence and satisfy the new state-payment condition.
Documents & evidence
- Passports
- Criminal/civil records
- Accommodation
- Payment evidence
- Using an old refundable-deposit instruction
- Missing the applicable six-month reservation conditions
04Start the authorised activity and registrationsBefore operating/employing where required
An active business route
Company-based self-employed residence is for a person who will actually direct the approved Andorran business. It is not simply a residence card attached to a dormant company. The professional-qualification route has different requirements and should be assessed separately.
Ownership, management and the state payment
The company branch requires the relevant foreign-investment approval, a participation exceeding 34%, a management role and effective business activity. The 2026 law introduces the EUR 50,000 nonrefundable state payment for the ordinary entrepreneur case.
Keep incorporation, foreign-investment approval, immigration and business opening/licensing as separate workstreams with their own evidence. A foreign national’s ability to own shares does not alone authorise residence or work.
What the company must be able to show
The practical file includes the intended activity, premises where needed, ownership and management appointments, financial resources and registrations. A business receiving foreign revenue still needs to explain what work occurs in Andorra and who performs it.
Tax and CASS follow the actual arrangement
Company profits, the owner’s personal income and self-employed social contributions have separate rules. Do not calculate an owner’s total cost by adding only the corporate rate to the ordinary employee CASS rate.
Foreign companies retained by the owner create additional CFC and management questions; those should be addressed before the Andorran business starts billing customers.
Family and housing
The principal’s business permission does not remove the family’s documentary requirements. Match each dependant to a recognised route and evidence housing, relationship and support. School selection and health arrangements belong in the same implementation calendar.
Maintaining the permission
Maintain the activity and the conditions on which the permission was granted. Company records, CASS and immigration renewals should tell a consistent story. A structure that has stopped operating should not continue to be presented as an active business merely because the company remains registered.
Sources & research notes8 references
Sources supporting this guide. Research draft awaiting editorial review.
- Government — self-employed residence and work
- Law 2/2026 — investment, residence and foreign property investment changes
- Andorra — consolidated corporate income tax Law 95/2010
- Andorra — consolidated IRPF Law 5/2014
- CASS — self-employed contributions
- Government — binding consultation on international fiscal transparency
- Government — initial family reunification
- Government — educational systems in Andorra