The legal journal Líder Legal has interviewed Carlota Pastora to analyse the evolution of taxation in Andorra, the new requirements for passive residency and the trends that will shape international wealth planning for high-net-worth individuals in 2026.
The interview follows the approval of the second Omnibus Law for Sustainable Growth, which introduces significant changes to the Principality’s resident attraction model. These include an increase in the minimum investment thresholds required for passive residency, up to EUR 1 million in Andorran assets or EUR 800,000 in real estate, together with new entry fees and enhanced tax control mechanisms.
In addition, since January 2026, the extension of the automatic exchange of information with the European Union has entered into force, now covering cryptoassets, electronic money and central bank digital currencies, thereby significantly increasing scrutiny over international wealth structures.
Secure relocation and bespoke planning
According to Pastora, this new framework requires the design of highly customised relocation processes, taking into account not only Andorran legislation but also the tax implications in the individuals’ countries of origin.
The firm advises entrepreneurial families, investors and international business owners through tailor-made wealth structures, properly structured holding companies and investment strategies aligned with the applicable regulatory framework across all relevant jurisdictions.
“Relocation alone is no longer sufficient. Each move requires a comprehensive analysis in order to prevent future tax contingencies.”
This approach reflects a shift in the profile of new residents, with a lower volume of applications but a stronger long-term commitment to the country, enhanced patrimonial stability and a focus on quality of life.
Integration of artificial intelligence in international tax advisory
Another strategic focus for 2026 is the incorporation of artificial intelligence tools to support tax advisory and wealth planning services.
These solutions enable the simulation of complex scenarios, analysis of wealth structures, modelling of cross-border succession planning and anticipation of the impact of legislative changes, always subject to professional oversight.
Pastora emphasises that artificial intelligence does not replace the adviser; rather, it eliminates repetitive tasks and enables greater focus on strategic analysis and client relationships.
Andorra as a stable jurisdiction for family offices
The interview also addresses Andorra’s positioning as a competitive and stable tax jurisdiction within the European environment, attracting family offices and companies seeking legal certainty, quality of life and tax efficiency.
The firm has strengthened its presence in the Iberian market by connecting Andorra with Spain and Portugal through alliances with specialised firms, enabling the management of complex cross-border structures in tax, succession and corporate matters.
Trends for 2026: cross-border wealth planning
Among the areas expected to experience the strongest growth is international wealth planning, particularly for families holding assets across multiple jurisdictions.
Andorra remains an attractive option for structuring succession, optimising the overall tax burden and protecting family wealth over the long term, owing to the absence of wealth tax and inheritance tax, as well as its institutional stability.
According to Pastora, families are seeking robust structures that are fully compliant and designed to endure in an increasingly regulated global environment.
