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Practising as an independent professional in Andorra

Consultant, architect, doctor, lawyer or coach: a locally regulated profession or an internationally-oriented activity — two different paths.

85%
Services outside Andorra — international focus
10%
Corporate income tax
4.5%
IGI — general rate
Contents

Content reviewed by the legal and tax team of ProGestió Andorra — Last updated:

Reviewed by: LinkedIn — Tax adviser and financial project expert, ProGestió AndorraProGestió · Carrer de la Grau 5-7, Edifici Olimpia, AD500 Andorra la VellaOfficial sources : govern.ad  ·  impostos.ad  ·  Our methodology

The essentials for a liberal profession

This page clears up a common source of confusion: a regulated profession practised locally and an internationally-focused activity don't necessarily follow the same route, even when they share the same job title. A consultant working almost exclusively for foreign clients doesn't follow the same path as a doctor, architect, or lawyer wanting to practise mainly with an Andorran client base — the difference lies in residency status, professional authorisations, and, for regulated professions, recognition of qualifications.

Your situation in one minute

TopicAnswer
Possible residency routeActive residency for self-employment with an Andorran client base, international focus if 85% is outside Andorra
Business structureSole practice or company, depending on the profession and its regulatory framework
Income to analyseFees, whether the activity is regulated or not
Main riskRecognition of qualifications, government authorisation, registration with a professional body
ProGestió servicesActive residency, international focus, SL, coworking

Regulated or unregulated profession

Some professions — doctors, lawyers, architects, psychologists, among others — are regulated and require recognition of the qualification, government authorisation to practise, and often registration with the relevant professional body. Others — consultants, designers, IT experts, coaches — generally aren't, which makes access simpler but doesn't remove the need to check the conditions specific to each activity. This check needs to happen before starting the residency process, not after building a file that could turn out to be unsuitable.

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Andorran or international client base: two different statuses

A professional wanting to practise mainly with an Andorran client base generally falls under residency and self-employment, with the associated conditions (shareholding, effective management if operating through a company, an AFA deposit where applicable). A professional whose services are mostly used by a foreign client base can consider international focus residency, subject to meeting the 85% rule and limiting their team to a maximum of one employee under this status.

Sole practice or a company, insurance, and business premises

The activity can be carried out as a sole practitioner or through an company, depending on the volume of activity and the level of asset protection sought. Professional liability insurance is generally essential, particularly for regulated professions subject to professional confidentiality and record-keeping obligations. The choice of premises — dedicated practice, coworking space, or registered agent — needs to match the nature of the activity and, for certain professions, confidentiality requirements.

A concrete example

A business strategy consultant working with clients in France, Spain, and Switzerland wants to relocate to Andorra. The analysis generally covers checking that the activity isn't regulated (so no qualification recognition is required), choosing between international focus residency or active residency depending on the actual proportion of Andorran clients expected long-term, structuring as a sole practitioner initially with a possible move to a company as the activity grows, and choosing a coworking space to have a credible professional address without a property investment.

FAQ

Am I automatically eligible for international residency?

No. You need to demonstrate that your operational base is in Andorra, that you employ at most one person under this status, and that at least 85% of your services are used outside Andorra.

Can a doctor practise in Andorra with a foreign qualification?

It depends on the Andorran authorities recognising the qualification and obtaining government authorisation to practise — a process to start before any professional relocation.

Can I practise as a sole trader without setting up a company?

Yes, that's possible for many liberal activities. Setting up a company becomes relevant depending on the volume of activity, the asset protection sought, or the arrival of partners.

Do I need dedicated business premises?

It depends on the profession. A coworking space suits many consulting activities; some regulated professions may require specific premises.

What's the difference between a liberal profession and international focus?

A local liberal profession implies a mainly Andorran client base and falls under active residency; international focus implies a mainly foreign client base and follows its own conditions.

Can I hire an assistant?

Under international focus status, you're limited to one employee at most. Active self-employed residency doesn't include this specific limit.

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