Drafting a Will in Andorra: a practical guide and validity conditions

Planning your succession is crucial to protect your assets and ensure peace of mind for your loved ones.

A well-drafted will allows you to distribute your assets in Andorra (real estate, bank accounts, etc.) according to your wishes, in compliance with internal regulations,  particularly the forced heirship (llegítima). Whether you are a resident or a non-resident, a tailored will ensures a smooth transfer and prevents legal disputes. This comprehensive guide details the validity requirements of an Andorran will, the types of wills, tax implications, and practical considerations, with a special focus on non-residents and how to avoid potential litigation with the laws of your country of origin.

Why is drafting a Will important?

Upon your death, if you haven’t written a will, the rules of legal succession (ab intestate) apply automatically. Your assets will then be distributed according to a legal order of priority, favoring your close relatives (children, spouse, parents, etc.). However, in some cases, these rules may not reflect your personal wishes.

This may be the case if:

• you wish to protect your surviving spouse beyond what the law provides;
• you wish to benefit your unmarried partner, who is not a legal heir;
• you have remarried and wish to keep your estate within your first family or include your stepchildren;
• you wish to give a larger share of the inheritance to a specific heir ((e.g., , a child who has cared for you);
• you want to protect a child with a disability;
• or you wish to benefit someone outside the family or a non-profit entity.
  
  

By writing a will, you take control of your estate and ensure a personalized transmission, in line with your wishes. You can designate your heirs, provide specific bequests, and set special conditions to organize your succession according to your intentions.

Validity Conditions for a Will in Andorra

For a will to be legally valid in Andorra, it must meet specific requirements, namely:

1. Legal capacity

The testator (the person drafting the will) must:

• Be at least 14 years old, in accordance with Andorran law, to make a will (e.g., before a notary). However, for a holographic will (handwritten by the testator), the minimum age required is 18.
• Be of sound mind, i.e., capable of understanding the consequences of their decisions at the time of drafting.

2. Written format

Andorran law requires that the will be drafted in writing. Oral statements are not legally recognized. The will can take various forms (see table below), but it must be documented.

3. Unilateral and personal legal act

The will must be a unilateral and personal act. Joint wills are not valid.

4. Signature and witnesses

Depending on the type of will:

• Holographic wills must be entirely handwritten, dated, and signed by the testator.
• Notarial wills (testaments notarials) are signed by the testator before a public notary and, in specific circumstances, in the presence of two witnesses to validate the document.

5. Required Language

Catalan is the official language of Andorra, and willsmust be drafted in Catalan to be legally valid. However, if the testator does not speak Catalan fluently, the notary may authorize the will by verbally translating its contents into a language the testator understands, provided the testator confirms that the will reflects their intentions. If a written translation is required or if the notary does not speak the testator’s language, a sworn translator must provide a written translation, which will be attached to the will to ensure legal compliance.

6. Compliance with the forced heirship

When drafting a will in Andorra, it is essential to comply with the  forced heirship (llegítima) which limits testamentary freedom. This rule ensures that certain forced heirs receive a minimum share of the estate, calculated as follows:

• Children (including adopted children or their descendants by representation) are entitled to one-quarter of the estate base, divided equally among them.
• In the absence of descendants, the parents (or the surviving parent) become forced heirs and are also entitled to one quarter of the estate, shared equally or entirely for a single parent.

The estate base is determined by:

• The value of the assets at the time of death, after deducting debts, final medical expenses, and funeral or cremation costs.
• The addition of gratuitous gifts made by the testator during their lifetime (col·lació), valued at their worth at the time of death, with adjustments for useful expenses or deterioration.

Complying with theforced heirship (llegítima) helps avoid conflicts among heirs, particularly reduction actions initiated by a forced heir deprived of their share. Disinheriting forced heirs is only possible for serious reasons provided by law. The forced heirshipis presumed accepted unless expressly and unconditionally renounced by the forced heirs. 

Moreover, the surviving spouse is not considered a forced heirunder Andorran law, unlike in other jurisdictions.

Types of Wills in Andorra

Andorran law recognizes three main types of wills, each with its characteristics.

Choosing the right type depends on the complexity of your estate, personal circumstances, privacy needs, and budget. Consult a notary or specialized lawyer for guidance.

Updating or revoking a Will in Andorra

The will can be freely modified or revoked by the testator without having to provide any reason or justification.

• Updating the Will

Life events such as marriage, divorce, the birth of a child, or changes in assets may require updating your will. You have two options:

• Draft a new will: This new will must expressly revoke previous versions or specify which provisions of the prior will remain in force. It must comply with the same formalities as the initial will (e.g., handwritten for a holographic will, or notarial for an authentic will).
• Make a codicil: A codicil is an official document that modifies or supplements parts of the existing will without replacing it entirely. It must comply with the same formalities as the initial will (e.g., entirely handwritten for a holographic will).

• Revoking the Will

A will can be revoked in several ways:

• By a new will containing an express revocation clause or implicitly cancelling previous provisions.
• By a revocatory will, which does not appoint new heirs, in which case the succession follows legal rules (ab intestate), if no new will is made.
• By physical destruction: especially in the case of holographic wills (tearing, erasing signature, etc.), provided these acts are intentional.
• By a codicil, which can modify or cancel provisions of a previous will.
  
  

It is strongly recommended to consult a notary or lawyer to ensure that the revocation complies with legal requirements and accurately reflects your wishes.

Tax considerations in Andorra

Andorra does not levy a direct inheritance tax, which reduces the tax burden for heirs. However, certain taxes may apply to transactions related to the succession:

• ITP (Impost sobre Transmissions Patrimonials) except in specific exemption cases.
• IIEI (Impost sobre la Inversió Estrangera Immobiliària). Non-residents who acquire real estate in Andorra or related rights (e.g., shares in real estate entities) are subject to this tax, but exemptions apply in the case of mortis causa
• IRPF (Income Tax for Individuals) except in specific exemption cases.
• IRNR (Income Tax for Non-Residents) except in specific exemption cases.

Cross-border planning for non-residents

Non-residents who own assets in Andorra (such as real estate or bank accounts) must carefully plan their succession to avoid conflicts between Andorran law and their national legal system.

For instance, individuals from countries with full testamentary freedom (like the United States or the United Kingdom) may face restrictions due to Andorran rules on the “legítima” (forced heirship), which limit the freely disposable portion of the estate.

It is strongly recommended to consult a notary or a lawyer specialized in Andorran and international inheritance law to ensure legal compliance and secure the transfer of your assets.

Practical considerations for drafting a Will in Andorra

For an effective and legally robust will:

• Engage a notary or expert lawyer who can handle the specifics of Andorran law and cross-border successions.
• Inventory your assets by preparing a detailed list: real estate, accounts, investments, etc.
• Be clear and precise with testamentary provisions: Define the distribution of assets accurately, considering forced heirship (llegítima). Clearly identify heirs and avoid ambiguous wording that could lead to future interpretation disputes.
• Store the will securely: Ideally with a notary or lawyer. Inform your loved ones of its existence and location.
• Review it periodically: Every few years or upon significant events (e.g., birth or death of a loved one) to ensure it aligns with your wishes and legal requirements.

Conclusion: Anticipate and secure your estate transfer

Drafting a will in Andorra is a prudent step to protect your assets and your loved ones. Understanding legal requirements, choosing the appropriate type of will, and anticipating fiscal and international considerations allows you to build a robust estate plan.

Whether you are a resident or a non-resident with assets in Andorra, professional guidance is essential to avoid conflicts with your national laws.

The information in this article is provided for general informational purposes only and does not constitute legal advice. Each family and estate situation is unique, and it is crucial to consult a qualified professional before making any decisions.

Carlota Pastora Business Law Firm, a firm specialized in wealth planning and Andorran and international inheritance law, supports you in structuring your estate, securing your will, and anticipating cross-border risks.

Contact our team today to benefit from tailored guidance and ensure your wishes are legally protected.