Properties & land
Residences, rental properties, land: holding assets through a company clarifies ownership and makes transferring to heirs straightforward.
Residential & rental
Wealth Holding Company · Andorra
Set up a wealth holding company in Andorra:
Set up a wealth holding company in Andorra:
hold, manage, pass on.
Hold your real estate and investments in a dedicated structure: zero inheritance tax, no wealth tax, and a smooth, planned family transfer.
The wealth holding company in Andorra, in brief
- Purpose: hold and manage wealth (property, investments, shareholdings) within an Andorran company — most often an SL with €3,000 capital.
- Taxation: corporate tax 10%, no wealth tax, no inheritance or gift tax in Andorra.
- Succession: beware of article 750 ter of the French tax code — an heir domiciled in France 6 of the last 10 years remains taxable in France on everything received, Andorran assets included.
- Property: purchases by non-residents are capped (one single-family house or two apartments, companies and related parties aggregated) and subject to the progressive foreign investment levy (6 to 10% since 13 February 2026, Law 2/2026).
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Up to date as of 15 October 2026.
Andorra
Hold, protect, transfer
An Andorran wealth holding company:
Protect my assets
An Andorran wealth holding company:
your assets in a tax-efficient setting.
A wealth holding company holds and manages your assets — real estate, portfolios, liquid funds — with no commercial purpose. It structures your wealth, shields it, and prepares its transfer, within one of Europe's most favourable frameworks.
Zero inheritance tax
Andorra levies no inheritance tax, whatever the amount; only a gift of Andorran real estate, or of shares in a company whose assets are mainly real estate, outside the close family (beyond the 3rd degree of kinship) is subject to the property transfer tax.
No wealth tax
There is no equivalent of the French IFI: your assets are not taxed annually simply for being owned.
Planned family transfer
Transfer shares in the company gradually: passing wealth to the next generation becomes straightforward and stress-free.
What it holds
One vehicle for all your assets:
One vehicle for all your assets:
property, investments, shareholdings.
Real estate, investments, liquid funds: the wealth holding company brings all your assets under one structure — clearer to manage and simpler to transfer.
Portfolios & securities
Listed securities, minority stakes, contracts: your financial holdings are housed and managed within the structure.
Savings & investmentsFamily wealth
Bespoke articles of association and family governance: you stay in control while bringing in and preparing the next generation.
Governance & succession
The gap with France
Wealth taxation, Andorra vs France:
Wealth taxation, Andorra vs France:
no wealth tax, no inheritance tax in Andorra.
For an equivalent level of wealth, the Andorran framework changes everything — on ownership, income and, above all, succession.
| Criterion | Wealth holding companyAndorra | Holding in FranceSCI / personal ownership |
|---|---|---|
| Wealth tax | None | IFI up to 1.5 % |
| Inheritance tax | 0 % | 45 % in the direct line, up to 60 % |
| Gift tax | 0 % | 45 % in the direct line, up to 60 % |
| Property capital gains | Corporate tax 10 % (5 to 10 % surcharge on resale within 5 years) | ~36 % (before allowances) |
| Company income | Corporate tax at 10 % | Income tax + social charges |
| Indicative rates currently in force. The Franco-Andorran tax treaty of 2 April 2013 prevents double taxation. | ||
Transfer with no tax
Passing on your wealth from Andorra: succession, finally uncomplicated.
This is arguably the most powerful advantage. In Andorra, passing on your wealth triggers no inheritance tax, and there is no gift tax — only a gift of Andorran real estate, or of shares in a company whose assets are mainly real estate, outside the close family (beyond the 3rd degree of kinship) is subject to the property transfer tax.
Transfer the shares, not the assets.
Passing shares in the wealth holding company to your close family, progressively and tax-free, lets you plan succession during your lifetime while retaining control. On the property side, bear in mind that the company remains taxed at 10 % on its capital gains, whatever the holding period. We orchestrate the whole process with you.
Frequently asked questions
Wealth holding company: your questions answered.
What is a wealth holding company in Andorra?
It is a company — most commonly an SL — whose purpose is to hold and manage assets (real estate, portfolios, liquid funds) without conducting any commercial activity. It structures your wealth and prepares its transfer.
Is there inheritance tax in Andorra?
No. Andorra levies no inheritance tax, whatever the amount transferred, and no gift tax — only a gift of Andorran real estate, or of shares in a company whose assets are mainly real estate, outside the close family (beyond the 3rd degree of kinship) is subject to the property transfer tax. This is one of the Principality's most significant wealth-planning advantages.
Is there a wealth tax in Andorra?
No. There is no equivalent of the French IFI: your assets are not taxed annually simply for being owned.
How are property capital gains taxed?
It depends on who holds the property. Held directly by a resident, it falls under IRPF: the gain is reduced from six years of ownership and exempt after ten years. Held by a company, it falls under corporate tax at 10 % whatever the holding period, with a 10 % surcharge within two years and 5 % up to five years.
Andorran wealth holding company or French SCI?
Both can hold assets, but the Andorran framework is significantly more favourable: no wealth tax, no inheritance tax, property capital gains at 10% (with a surcharge on quick resale). We compare both options against your specific situation before any decision.
Do I need to live in Andorra to set up a wealth holding company?
No, ownership is open to non-residents. Andorran tax residency does amplify the benefits — particularly on personal income — so we assess the most relevant structure for your situation.
To manage companies rather than pure assets, see our holding company page. To relocate, see tax residency. Or compare all company forms.
