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Relocating to Andorra as a professional athlete

Club salary, bonuses, sponsorship, image rights: the full picture for a professional athlete moving to Andorra.

85%
Services outside Andorra — international recognition
90 days
Minimum annual presence
10%
Corporate income tax
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 professional athlete

The international and sports residency page mainly explains the permit itself; this page covers the full picture facing an athlete relocating to Andorra — club salary, prize money, sponsorship, image rights, and taxation in the countries where competitions take place. Not every athlete falls under the same permit: an internationally recognised athlete, an athlete employed by an Andorran club, and someone coming solely for high-level training follow three different routes.

Your situation in one minute

TopicAnswer
Possible residency routeResidency for sporting interest or an employment-based residency depending on the profile
Business structurePersonal ownership of income, or a management company depending on volume
Income to analyseClub salary, prize money, sponsorship, image rights, social media income
Main riskTaxation in the country where each competition takes place, evidence of international recognition
ProGestió servicesInternational and sports residency, taxation, company

Which permit fits your profile?

An athlete with international recognition mainly carrying out their activity outside Andorra falls under residency for sporting interest, subject to demonstrating that recognition through verifiable rankings, results, contracts, and awards — a world title isn't required, but the recognition needs to be credible. An athlete signed and paid by an Andorran club falls more under an employment-based residency. Someone coming solely for high-level training may fall under a temporary permit limited to the programme's duration, distinct from the other two.

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Competitions abroad and the tax treatment of each trip

An athlete based in Andorra but competing in several countries needs to check, for each significant trip, whether the host country applies a withholding tax or levy on prize money and winnings received locally — Andorran residency doesn't remove these rules, which depend on each country's law and applicable treaties. Sponsorship and image rights follow a different logic from competition prize money: contracts, territory covered, and who receives the payments all need to be clearly documented.

Management company, insurance, and end of career

Depending on the volume and diversity of income (salary, sponsorship, image rights, social media income), direct personal ownership may be sufficient, or a management company can be considered to structure the various income streams. Insurance covering the specific risks of sporting activity and suitable medical cover remain essential, particularly for residency statuses without automatic access to CASS. End of career and retraining deserve to be planned for: the nature of income often changes radically, with tax consequences and sometimes a change of residency status.

A concrete example

A professional cyclist based in Andorra competes in several countries and earns prize money, a team salary, and sponsorship income. The analysis generally covers building the international recognition file (rankings, federation licences, team contracts), checking country by country the withholding taxes applicable to prize money earned abroad, structuring sponsorship and image rights contracts, and choosing between personal ownership and a management company depending on income diversity.

FAQ

Do I need to have won a world title to be eligible?

No, but you need to demonstrate credible international recognition — results, rankings, contracts, and awards are all considered together.

Is my prize money earned abroad taxed twice?

The country where the competition takes place may apply its own withholding; a tax treaty or a tax credit mechanism can then correct any double taxation.

Can I be employed by a foreign club while living in Andorra?

This is a situation that needs specific analysis: your residency status, the nature of the contract, and the employer's country all determine the applicable treatment.

Do I need a company to manage my sponsorship income?

Not necessarily. It depends on the volume and diversity of your income — personal ownership can be enough for a more modest level of activity.

What happens to my residency at the end of my career?

The nature of your income generally changes at that point, which can justify reviewing which residency status best suits your new situation.

Does CASS cover athletes under international status?

This status doesn't automatically give access to CASS as an employee or self-employed person — suitable private insurance remains necessary.

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