Inheritance and Gifts in Andorra: French Heirs and the Rules
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The short answer
Inheritance rules depend on the applicable law (often tied to the last habitual residence) and on where the assets are located. French heirs may remain subject to French law on certain aspects; a notary or lawyer must organise the transfer.
Why this is a subject of its own
A Franco-Andorran family often holds assets in Andorra, in France and sometimes in Spain. Each country has its own inheritance and tax rules. Without planning, an estate can become long and costly.
What to look at
| Question | Why |
|---|---|
| Last habitual residence | Often determines the applicable law |
| Heirs' nationality | May open rights or obligations in their country |
| Location of the assets | Real estate often follows the law of the place where it is located |
| Existence of a will | Makes it possible to organise the transfer |
Direct-line rate: 0 %verified on 09/10/2026.
See also asset-holding company.
The Andorran side
There is no Andorran inheritance tax in the direct line: the rate is 0 %verified on 09/10/2026. The free transfer of real estate between spouses, stable partners and relatives up to degree 3 degreeverified on 09/10/2026 of kinship is exempt from the property transfer tax: see gifts and property tax.
The French side
An heir resident in France may be taxed in France on what they receive, including assets located in Andorra. In the direct line, an allowance of 100,000 €verified on 09/10/2026 applies per parent and per child. The position depends on the length of residence in France and on the nationality of the people concerned: see inheritance for French heirs.
The picture for a Franco-Andorran family
| Situation | What matters |
|---|---|
| Deceased resident in Andorra, heirs in France | The applicable law, then the heir's French taxation |
| Deceased resident in France, asset in Andorra | The law applicable to the estate and the taxation in both states |
| Lifetime gift | Transfer tax in Andorra depending on the relationship, French duties depending on the donor and the donee |
Decisions to take early
- A will suited to each country where you hold assets: see will and applicable law.
- An inventory: assets, accounts, companies (see the holding company for grouping shareholdings).
- A notary in each country if the assets are located there.
Work out your own case
Free simulators, built on the official values of this page.
- Capital gains simulator for selling property in Andorra (resident and non-resident)Capital gains tax, net proceeds for the seller and the tax paid by the buyer.Open
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
Frequently asked questions
Is inheritance tax high in Andorra?
The Andorran regime is favourable for direct-line heirs; see the dated value on this page. The French regime may nevertheless apply to certain heirs or assets.
Which law applies to my estate?
It depends on your habitual residence and the rules of private international law. A will can steer this choice within certain limits.
Do I need a will?
It is strongly advised when assets or heirs are spread across several countries.
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.