Passing on your estate when you live in Andorra: the guide
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The short answer
Passing on an estate between Andorra and France means looking at both countries: Andorra has no specific inheritance tax, but heirs resident in France may be taxed in France. Gifts, wills and property each follow their own rules.
The topics
| Topic | Page |
|---|---|
| Inheritance with French heirs | Inheritance and French heirs |
| Giving during your lifetime | Gifts and property tax |
| Inheriting a property in Andorra | Inheriting a property |
| Will and applicable law | Will and applicable law |
The starting point
Andorran tax on inheritances in the direct line: 0 %verified on 09/10/2026. This does not mean the estate is tax-free: taxation also depends on the heirs' country.
Benchmarks for a Franco-Andorran transfer
There is no Andorran tax on inheritances in the direct line (0 %verified on 09/10/2026), and gratuitous transfers of property between close relatives up to the 3 degreeverified on 09/10/2026th degree are exempt from transfer tax. The French side remains decisive for heirs domiciled in France, with an allowance of 100,000 €verified on 09/10/2026 per parent and per child in the direct line.
What order to prepare in
- The inventory of assets by country.
- A will suited to each country: will and applicable law.
- The choice between gift and inheritance: gifts and property tax.
- What happens to assets after death: inheriting a property.
Gifts in Andorra: the property transfer tax between relatives
In Andorra, gifts of real estate between spouses, stable partners and relatives up to the 3 degree degree are exempt from the property transfer tax. For a third party, the tax applies. On the French side, the donor or the beneficiary may be taxed depending on their residence.
ReadInheriting a property in Andorra: procedures and taxes
Acquiring a property by death is not subject to the Andorran IRPF. The procedures go through a notary, and a later sale gives rise to a capital gain calculated according to the heir's status. A non-resident heir sells on non-resident terms.
ReadInheritance in Andorra with French Heirs: What Duties Apply?
On the death of an Andorran resident there is no Andorran inheritance tax in the direct line, but heirs resident in France may owe French duties on what they receive. The French direct-line allowance is 100,000 € per parent and per child.
ReadWills and applicable law when you live in Andorra
The law applicable to an estate often depends on the deceased's last habitual residence, but a will can organise the transfer. With assets in Andorra and France, draw up coordinated wills with an adviser who knows both legal systems.
Read
Frequently asked questions
Are there inheritance duties in Andorra?
No specific inheritance tax according to the summary consulted, but the taxation of heirs depends on their country of residence.
Do I need a will?
It is recommended, especially with assets in several countries.
Who should I consult?
A notary or lawyer who knows both legal systems.
Are there inheritance duties in Andorra?
No Andorran inheritance tax in the direct line, but France may tax heirs domiciled in France.
Do I need a notary in each country?
Yes if assets are located in both 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.