Llei 2/2026: what changes for residency and foreign investment in Andorra

What it is

Llei 2/2026, adopted by the Consell General on 22 January 2026, is entitled "de continuïtat i consolidació de les mesures per al creixement sostenible". Its first chapter amends several articles of Llei 9/2012 (the qualified immigration law). It also affects the foreign investment rules arising from Llei 5/2025 on housing and the tax on foreign real-estate investment. The points below are taken from the published text; its detailed application depends on government regulations.

Residence and self-employed work authorisation

• Prior reservation. Before the authorisation is granted, the applicant must reserve it. Depending on the case, the reservation lapses if the conditions are not shown within three months (qualified professionals) or six months (other cases, including foreign investment and company creation).
• Payment to the Andorran Financial Authority. A payment of 50,000 €verified on 09/10/2026 is made to the Financial Authority when the application is filed; it is final and non-refundable, unless the initial authorisation is refused.
• Proof of activity. The applicant must prove, within three months of the registration of the application, that their company holds a registered business that is operating.

Residency without gainful activity

The applicant undertakes to make the investment within a maximum of 6 monthsverified on 09/10/2026, extendable by a further six months on justification. The investment and payment amounts are on our page passive residency.

Foreign investment

Non-resident individuals, or residents without effective and permanent residence of three years or more in the ten years preceding the application, are subject to the authorisation procedure (except in cases of studies). For companies, the classification as foreign shareholding takes into account partners who have resided for less than three years in the ten years preceding the application. See setting up a company without living there.

Transitional provisions

Applications for residence and self-employed work and for residency without gainful activity filed before the law was adopted follow a specific transitional provision; if your file was pending in January 2026, have the applicable regime confirmed.

Our update

The passive residency facts displayed on the site (investment, payments, deadlines) come from this text and are dated in our database.