Andorra Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

Andorran Financial Authority, UAE's Securities and Commodities Authority, Dubai's Virtual Assets Regulatory Authority, General Council and Andorran Treasury, Andorran Financial Supervisory Authority

Primary Legislation

Law 35/2022, of December 1, on the digital representation of financial assets and other fungible assets, Law 14/2017, of 22 June, on preventing money laundering and terrorist financing, The Airworthiness Directive dated July 21, 2022, has been superseded by a newer, This links to the full text of the law in Catalan

Travel Rule

Not adopted

Tax Reporting

Impost sobre la Renda de les Persones Físiques (IRPF) - Personal Income Tax. Impost sobre Societats (IS) - Corporate Income Tax. Impost General Indirecte (IGI) - Indirect General Tax (Andorra's equivalent to VAT/GST). Exemption: There is an annual tax exemption of €3,000 for capital gains derived from the transfer of movable assets. Gains below this threshold are not taxed.. For Belgium (Dutch-speaking region), a 10% capital gains tax on certain financial assets exceeding €3,000 is scheduled to take effect from January 1, 2026, but it is not a current rule and does not apply to all capital gains.

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.