The country's tax framework is particularly relevant for those seeking to preserve capital over time. Residents benefit from 0% wealth tax, 0% inheritance tax, and 0% gift tax, reducing the potential erosion of wealth across generations. In addition, capital gains on qualifying share sales are taxed at 0%, including holdings of 25% or less or any participation held for more than 10 years. Combined with an IGI (VAT) rate of 4.5%, among the lowest in Europe, these measures contribute to a highly efficient environment for long-term wealth management.
What attracts many individuals to Andorra is not the promise of higher returns, but the ability to plan with greater certainty. A stable regulatory environment, a competitive tax framework, and a strong tradition of financial prudence make Andorra particularly relevant for those seeking to protect wealth, support future generations, and reduce exposure to unnecessary fiscal and political risk. In an increasingly unpredictable world, certainty itself has become a valuable asset.