Opening an accounting or management firm in Andorra: framework and requirements
- Updated on
- La rédaction
The short answer
For accounting and management, the regime is: a regulated profession or activity. The decisive points are: approval and qualifications, the legal form (SL or firm) and the steps specific to the activity. A company created by a non-resident first goes through the foreign investment authorisation.
In brief
| Criterion | Value |
|---|---|
| Regime | Regulated profession or activity |
| Common form | SL or firm |
| Point of vigilance | Approval and qualifications |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Corporate income tax | 10 %verified on 09/10/2026 |
Who it is for
Accountants, gestors and management consultants who wish to practise in Andorra for a local or international clientele.
What to know before getting started
- Accounting and tax advice are regulated: practising requires recognised qualifications and, depending on the case, registration with the competent body.
- A French qualification does not automatically allow you to practise: its recognition must be requested.
- Professional liability requires suitable insurance.
- Professional secrecy and anti-money-laundering rules are central obligations.
- A French-speaking clientele is an asset, but Andorran law is the basis of the advice: ongoing training is essential.
The steps specific to this activity
- Identify the competent body and the conditions of access.
- Have your qualifications recognised.
- Take out liability insurance before receiving clients.
Before these steps, a company created by a non-resident goes through the foreign investment authorisation: decision within 2 monthsverified on 09/10/2026, silence meaning refusal. See the incorporation steps.
The cost of an employee
If you hire, the employer contribution to the CASS is 15.5 %verified on 09/10/2026 of gross salary. Simulate your real cost:
Calculate the cost of an employee
Going further
Figures common to every activity
| Subject | Benchmark |
|---|---|
| Corporate income tax | 10 %verified on 09/10/2026 |
| IGI | General rate of 4.5 %verified on 09/10/2026; below 40,000 €verified on 09/10/2026 of turnover, you are not considered a business operator |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Employee at the legal minimum | 1,568.66 €verified on 09/10/2026 gross + 15.5 %verified on 09/10/2026 employer contribution |
| Foreign investment authorisation | Decision within 2 monthsverified on 09/10/2026, silence = refusal |
| Annual accounts | Drawn up within 6 monthsverified on 12/10/2026, filed within 1 monthsverified on 12/10/2026 after approval |
Which residency for this activity
Depending on your situation: self-employed residency (stake above 34 %verified on 12/10/2026 in the company and effective management), professional with an international profile if the clients are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.
Before launching
Have the regime of your activity validated (free, municipal or government licence, regulated profession), along with the premises and the budget: see domiciliation and the cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Can a French chartered accountant practise in Andorra?
Not automatically: recognition of qualifications and access to the profession follow Andorran rules.
Can you do accounting without a qualification?
Some bookkeeping tasks are possible, but regulated advice requires approval.
What legal form for a firm?
An SL is common. Check the professional body's rules on the holding of capital.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.