Tax audit of an Andorran resident: what France can check

What the authorities look at

The exchange of information

The two states exchange information relevant to the application of their tax legislation, on the basis of a 2009 agreement maintained by the 2013 treaty. Your Andorran accounts are not invisible to France.

The file to prepare

1. Residence permit and proof of Andorran residence.
2. Proof of presence: day counter, tickets, invoices.
3. Proof of local life: housing, insurance, healthcare, associations.
4. Explanation of the ties retained with France.
5. Tax adviser to respond to requests.

The treaty criteria, in order

When an individual can be considered resident in both states, article 4.2 of the treaty applies in succession: Permanent home, then centre of vital interests, then habitual abode, then nationalityverified on 09/10/2026. You move on to the next criterion only if the previous one does not settle the matter.

Why French nationality raises a separate question

Article 25.1.d allows France to tax its nationals living in Andorra as if the treaty did not exist, where its domestic legislation permits: 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 An audit therefore does not stop at finding that you are resident in Andorra.

What an audit asks for in practice

1. A calendar of presence over several years, with evidence: tickets, statements, invoices.
2. Proof of housing: lease or deed, utilities, insurance.
3. Economic consistency: where the income, accounts and contracts are.
4. The activity: where it is genuinely carried out, and with what resources.

The exchange of information

Article 24 makes the information exchange agreement of 22 September 2009 applicable. Information relevant to applying tax legislation circulates between authorities. See also is Andorra a tax haven.

Reducing the risk

Keep the file of evidence up to date every year, avoid inconsistencies (tax address on one side, family life on the other) and have your situation validated by an adviser who knows both countries: leaving France, day counter.