Registered office of a company in Andorra: address, premises and real presence
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The short answer
An Andorran company must have its registered office in Andorra, but an address alone is not enough for the bank, the authorities or the French tax administration. What counts is substance: place of activity, decisions taken locally, people present.
Domiciliation and substance
| Domiciliation only | Real premises and activity | |
|---|---|---|
| Legal address | Yes | Yes |
| Bank acceptance | Difficult | Easier |
| Compatible with active residency | Insufficient | Yes |
| Tax risk in France | High | More limited |
What is meant by substance
- Premises suited to the activity (office, workshop, shop).
- People who actually work there (manager, employees).
- Decisions taken in Andorra.
- Clients, suppliers and contracts consistent with the activity.
What to do
Choose the premises before setting up the structure, and align them with your active residency. Ask your bank what it requires. See company account.
What the rule says
Andorran companies must have their registered office in the territory of the Principality. An address abroad is not possible for a company incorporated in Andorra. This address appears in the companies register and is used for notifications.
Registered office and place of activity: two notions
The registered office is the address on record. The place of activity and effective management may be different, but it is the latter that matters to the tax authority and to the bank. An address with no activity or resources offers no protection: see substance and effective management.
If the company carries on a commercial, industrial or service activity
You also need:
- reservation of the trade name with the Comú;
- authorisation from the Comú where the establishment will be located;
- authorisation from the Government, processed by the Comú through the trade and industry register.
Before applying, you need to find out about the health, environmental or accessibility requirements for the premises, so that the authorisation can be granted. The premises must therefore exist before the activity authorisation is requested: a simple domiciliation contract is not enough for every activity.
Domiciliation service or own premises?
| Option | Who it suits | Limit |
|---|---|---|
| Domiciliation service | Holding company or company with no local clientele | Not enough for an activity with premises open to the public; shows little substance |
| Shared office or space | Consulting, services, development | Real resources are needed and decisions must be taken locally |
| Own or rented premises | Retail, catering, crafts | Activity authorisation tied to the premises |
For a holding company, see also the holding guide.
Work out your own case
Free simulators, built on the official values of this page.
- Cost of an employee and corporate tax in Andorra: calculatorEmployer contributions, net pay before tax and a company's corporate tax.Open
- Days-of-presence counter: track your tax residence thresholdAdd your stays and track the total number of days in the year.Open
- Quiz: which residency status in Andorra?A few questions, a clear lead towards the right status.Open
Frequently asked questions
Can you use a commercial domiciliation address?
A domiciliation can serve as an administrative address, but it does not replace a real place of work if the activity requires one.
Why do banks care about this?
Because a company without substance presents a high compliance risk.
What is effective management?
The place where the company's important decisions are actually taken. A foreign tax authority may link the company to that place.
Can an Andorran company have its registered office abroad?
No. Its registered office must be located in the territory of the Principality of Andorra.
Is a domiciliation enough to carry on a commercial activity?
Not always: the municipal and then government authorisation is tied to an establishment, which is subject to health, environmental and accessibility requirements.
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.