PAR → ALV · FOUNDER GUIDE · OCTOBER 2026
Leaving France for Andorra la Vella 🇦🇩 as a founder
10% corporate tax · 0% on dividends from an Andorran company · ≈ €7k/yr self-employed social security. Andorra has two heads of state. One of them is the President of France.
What you'd keep vs France
Solo founder, 100% owner, whole profit paid out as dividends each year. How the math works.
| PROFIT | TAX IN 🇫🇷 | TAX IN 🇦🇩 | KEEP IN 🇦🇩 | VS FRANCE / YR |
|---|---|---|---|---|
| €100K | 41.2% | 17.1% | €82,945 | +€24,188 |
| €250K | 47.4% | 12.8% | €217,945 | +€86,405 |
| €500K | 53.4% | 11.4% | €442,945 | +€210,086 |
| €1M | 53.7% | 10.7% | €892,945 | +€429,836 |
ENTRY TICKET
Active residence (own company)
- Cost
- €50k payment to the State (non-refundable since 2026) + €191 fee
- Timeline
- 3–6 months
REQUIREMENTS
- —Own more than 34% of an Andorran company and sit on its board
- —€50k to the financial authority — waived for selected tech & innovation projects
- —Live there 183+ days a year
THE CATCH
Since January 2026 the €50k is no longer a refundable deposit — the State keeps it. And a dormant clause in the France–Andorra treaty would let France tax French nationals there, if it ever passed a law to do so.
SOURCES
Simplified simulation, not tax advice. You own 100%, so France's exit tax on your shares applies. Outside the EU you usually have to request the deferral and give guarantees. It's wiped if you keep your shares 2 years after leaving (5 if they're worth over €2.57M). Moving tax residency means actually living there, not just a mailbox.