Andorra (AD)
Andorra is a tiny parliamentary co-principality nestled in the Pyrenees mountains between France and Spain, governed jointly by the French President and the Bishop of Urgell.
Estate & Inheritance in Andorra
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Andorra has NO inheritance tax (impost de successions) — one of the most significant financial advantages for long-term residents and property owners. There is also no wealth tax and no capital gains tax on most assets. Andorran succession law is based on Catalan customary law (Dret Civil Andorrà) as codified in the Codi de Successions d'Andorra. EU Succession Regulation (Brussels IV / EU Regulation 650/2012) does NOT apply to Andorra — Andorra is not an EU member state. For cross-border estates involving Andorra and an EU country, Andorran and the relevant EU country's laws both apply in a complex bilateral framework. Making a valid Andorran will is strongly recommended for all residents, particularly property owners. Andorra's legal system recognises both Andorran wills and foreign wills if properly authenticated.
Intestacy — What Happens Without a Will
If you die without a valid will in Andorra, succession follows the Andorran intestate succession order (successió intestada): (1) Descendants (children, grandchildren — in equal shares per stirpes). (2) Surviving spouse or registered partner (usufruct of the estate during lifetime). (3) Ascendants (parents, grandparents). (4) Collateral relatives (siblings, nephews, nieces — up to 4th degree). (5) State of Andorra (if no heirs within the 4th degree). The surviving spouse in Andorra has the right to continue living in the marital home (dret d'habitació) even if not the direct heir. Children from all relationships (marital and non-marital) have equal inheritance rights under Andorran law. Andorran intestate succession does not discriminate by nationality of the deceased or heirs.
Types of Valid Will
Notarial Will (Open Will)
Testament Notarial (Testament Obert)Dictated or submitted to a Notari d'Andorra who reads it in the testator's presence, authenticates it, and records it in the notarial record. The most common and legally robust form of will in Andorra. The notary retains the original; you receive a certified copy. Automatically registered in the Registre de Testaments d'Andorra.
Valid for the testator's lifetime unless revoked by a subsequent will. Automatically supersedes any prior notarial will.
Most recommended option for property owners and people with significant Andorran assets. The notary ensures the will is legally valid and will be found upon death via the Registre de Testaments.
Holographic Will (Handwritten Will)
Testament HologràfEntirely handwritten, signed, and dated by the testator — no witnesses or notary required. Must be deposited with the Batllia d'Andorra (court) or a Notari for safekeeping and registration. Legally valid but carries risks: handwriting disputes, loss, or failure to register can create probate complications.
Valid but must be registered for reliable effect. Risk of being lost or disputed.
Only recommended if a notarial will is not immediately accessible. Always register a holographic will with the Batllia or a Notari immediately after writing. Update regularly — holographic wills can become outdated quickly.
Military Will (Emergency Will)
Testament en Perill de MortAndorran law permits an oral or simplified written will in emergency situations where death is imminent. Requires two adult witnesses. Valid only for 6 months after the emergency — if the person survives, a formal notarial will must be made.
Only 6 months from the emergency; lapses if not converted to a notarial will.
Rarely used in practice. Relevant mainly in mountain rescue or accident scenarios.
Forced Heirship
Andorran succession law includes forced heirship rules (llegítima) protecting direct descendants. The legitimate portion (llegítima) is 25% of the net estate for each child (or their descendants, if the child has predeceased). Example: if you have 2 children and a net estate of €1,000,000, each child is entitled to at least €250,000 regardless of will provisions. The testator can freely distribute the remaining 50% as they wish. Surviving spouses have the right of usufruct (usdefruit vidual) over assets needed for their continued habitual standard of living — this is separate from the llegítima. The llegítima applies to Andorran-resident children regardless of nationality. Disinheriting children entirely is only possible on specific legal grounds (ingratitud filial — filial ingratitude) and must be contested in court.
EU Succession Regulation (Brussels IV)
EU Succession Regulation 650/2012 (Brussels IV) DOES NOT apply to Andorra. Andorra is not an EU member state. For cross-border estates involving both Andorra and an EU country (e.g., the deceased had property in Spain and Andorra), the applicable law is determined separately for each country's assets: Andorran assets are governed by Andorran succession law; Spanish assets by Spanish succession law (potentially with a Brussels IV election). An EU citizen with assets in Andorra should make profession of nationality (elecció de la llei de la nacionalitat) in their Andorran will to elect their home country's law if that is their preference — but this must be reviewed with an Andorran lawyer. The bilateral Spain-Andorra and France-Andorra agreements affect cross-border enforcement of inheritance decisions but do not resolve the choice-of-law question automatically.
Inheritance Tax
Andorra has NO inheritance or succession tax (no hi ha impost de successions). There is also no gift tax, no wealth tax, and no capital gains tax on inherited assets. This makes Andorra one of the most inheritance-tax-efficient jurisdictions in Europe. Note: beneficiaries who are tax residents of countries with worldwide inheritance tax (e.g., France — where French residents owe French succession tax on inherited assets worldwide including Andorran assets) may still owe tax in their country of residence. UK nationals: UK inheritance tax (IHT) applies to UK domiciliaries' worldwide estates regardless of where assets are held — Andorra residence does not eliminate UK IHT if UK domicile is retained.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / Registered Partner | Full exemption (no inheritance tax in Andorra) | 0% — no inheritance tax |
| Children and Descendants | Full exemption | 0% — no inheritance tax |
| Parents and Ascendants | Full exemption | 0% — no inheritance tax |
| Siblings, Nephews, Nieces | Full exemption | 0% — no inheritance tax |
| Unrelated Beneficiaries | Full exemption | 0% — no inheritance tax |
The absence of any inheritance tax in Andorra is a major planning opportunity for HNW individuals. Assets held in Andorra (property, bank accounts, business interests) pass free of Andorran succession tax. However, tax residents of countries that impose worldwide inheritance/gift taxes (France, UK, Germany, USA) may still be liable in their home country — professional cross-border tax advice is essential before structuring assets in Andorra for inheritance purposes.
Cross-Border & Multi-Country Estates
For estates involving assets in both Andorra and another country, probate must be conducted separately in each relevant jurisdiction. An Andorran Certificate of Inheritance (certificat d'hereus) issued by the Batllia d'Andorra establishes the identity of heirs for Andorran assets. Spanish assets of an Andorra-resident deceased: Spanish succession tax (Impuesto sobre Sucesiones y Donaciones) may apply to Spanish-sited assets — rates vary by autonomous community. French assets: French succession tax (droits de succession) applies to French-sited assets at French rates regardless of Andorran residence. UK assets: UK inheritance tax applies if the deceased retained UK domicile. Practical approach: engage an Andorran lawyer and a lawyer in each country where assets are held. Allow 6–18 months for complex cross-border estates to be fully resolved.
Certificate of Inheritance
The Andorran Certificate of Inheritance (certificat d'hereus or acta de declaració d'hereus) is issued by the Batllia d'Andorra (courts). It establishes who the legal heirs are and their respective shares. Required for: transferring real property to heirs, closing bank accounts, claiming CASS pension lump sums. Process: file a petition with the Batllia providing the death certificate (apostilled if foreign), the will (if any), and documentation of the family relationship (birth certificates, marriage certificates, etc.). Processing time: 2–6 months depending on complexity. Cost: €200–600 for the court proceedings plus notarial authentication fees.
Will Registration
Andorra maintains a Registre de Testaments (Will Registry) at the Notariat d'Andorra and the Batllia. All notarial wills made before an Andorran notary are automatically registered. Holographic wills must be actively registered. The Registry ensures that upon death, the most recent valid will can be identified and located by the Batllia. For wills made in other countries (e.g., a UK will covering UK assets): the Batllia can be notified of its existence but it is not formally registered in Andorra. Cross-border wills: ensure your Andorran will explicitly clarifies which jurisdiction's law governs which assets.
Living Will & Healthcare Power of Attorney
Andorra recognises advance directives (voluntats anticipades) — documents expressing your wishes for medical treatment if you become unable to communicate. Register your advance directive with the Registre d'Andorra de Voluntats Anticipades (RAVA) through the Ministeri de Salut. A copy should be held by your SAAS doctor. Covers: resuscitation preferences, artificial nutrition, organ donation. Contact the Ministeri de Salut (salut.ad) for the registration form. Healthcare professionals in Andorra are legally required to respect registered advance directives.
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