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.
Hold your real estate and investments in a dedicated structure: zero inheritance tax, no wealth tax, and a smooth, planned family transfer.
Andorra
Hold, protect, transfer
Your assets,
Protect my assets
Your assets,
in an Andorran 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 or gift tax — regardless of the amount transferred or the family relationship.
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
One vehicle
for all your assets.
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
Andorra vs France:
Andorra vs France:
assets are not treated the same way.
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 % | Up to 45 % |
| Gift tax | 0 % | Up to 45 % |
| Property capital gains | Declining — 0 % long term | ~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
Succession, finally uncomplicated.
This is arguably the most powerful advantage. In Andorra, gifting or transferring assets triggers no tax whatsoever: no inheritance tax, no gift tax, with no cap and no requirement on family ties.
Transfer the shares, not the assets.
Passing shares in the wealth holding company progressively and tax-free lets you plan succession during your lifetime while retaining control. On the property side, capital gains reduce over the holding period until they disappear entirely. 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 or gift tax, regardless of the amount transferred or the family relationship. 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?
Through a declining capital gains tax: the rate decreases with the length of the holding period, down to full exemption over the long term. The longer you hold the property, the lower the tax.
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, declining property capital gains. 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.