Can you live in Andorra and work for France?

The three cases

The golden rule

Main professional activity is one of the criteria for tax residence. See leaving France for tax purposes.

Before you leave

Have your case reviewed: lawyers and gestorias.

Each case in detail

Employee of a French employer. An employee who physically works from Andorra carries out their job in Andorra: the salary is taxable there, whether the employer is French or not. The 183 daysverified on 09/10/2026 exception over twelve months in Article 14.2 targets temporary stays, not a settled move. The employer must examine social protection, permanent establishment and the contract: see remote work for a foreign employer. The suitable residency is that of remote workers.

Self-employed with French clients. They may fall under the international-projection professional status: at least 85 %verified on 12/10/2026 of services must be used outside Andorra, with at most 1verified on 12/10/2026 employee. French VAT and the classification of the activity need to be studied.

Director of a French company. Effective management and the exit tax are the two issues: see exit tax.

The clause for French nationals

A French national resident in Andorra may be taxed by France as if the treaty did not exist, where its legislation allows: France may tax French nationals resident in Andorra as if the convention did not exist; implementation is settled by mutual agreement between the competent authoritiesverified on 09/10/2026

The golden rule

The main activity must be consistent with the declared residence: an Andorran resident who works in France every day risks being reclassified. Have the arrangement validated before leaving: leaving France.