Tax Law
ServicesExperience in all aspects of tax law, both in direct and indirect taxation, and a greater relevance in international taxation, for which we rely on firms that collaborate with each of the jurisdictions in which our advice is provided.
Navigating tax complexity in a globalized world
Taxpayers face increasing complexity in tax matters. At Carlota Pastora Advocats, we offer comprehensive and personalized advice to companies and individuals looking to minimize tax risks and optimize their structures. Our expertise ranges from direct to indirect taxation, with a special focus on international taxation, allowing us to provide a complete and strategic view for each client. Additionally, we collaborate with international experts to ensure the legality and efficiency of every transaction across different jurisdictions involved.
Global advice for business and wealth structures
Our competencies at a glance:
- Tax advice for High-Net-Worth Individuals (HNWI and Ultra-HNWI)
- Tax advice for family businesses
- Tax advice on international mobility and expatriates
- International taxation
- International estate planning
- Foundations and trusts abroad
- Tax advice for elite athletes and artists
- Real estate taxation
- Inspection and tax litigation procedures
- Corporate taxation
- Cross-border investments (inbound/outbound)
- Corporate reorganizations and changes in international legal forms
- Tax advice for startups
Líder Legal interviews Carlota Pastora
Líder Legal interviewed Carlota Pastora, founding partner of the firm, who spoke about industry trends and the evolution of the firm. She highlighted the firm's history and consolidation in international taxation and business law in Andorra, offering personalized advice on wealth and estate planning for high-net-worth clients.
She emphasized the growing tax competition between jurisdictions due to initiatives such as the OECD’s BEPS measures and the global minimum tax. She also addressed the challenges of digitalization, highlighting the importance of regulatory compliance and cybersecurity, areas in which the firm advises and collaborates with technology experts.
Tax updates 2025 in Andorra: main changes in the budget
Discover how the 2025 Budget in Andorra introduces tax reforms that benefit both individuals and businesses. With the approval of the 2025 Budget, Andorra has introduced slight reforms in its tax legislation (Llei 4/2025, del 30 de gener, del pressupost per l’exercici del 2025). Below is a summary of the main updates included in this budget, organized according to their impact on individuals and companies.
Andorra, Switzerland, Italy, Portugal, or UAE? Comparison and alternatives in 2025
Global tax competition is driving HNWIs and entrepreneurs to seek more favorable jurisdictions. Andorra stands out for its low taxation and absence of wealth taxes. Switzerland offers stability and a special tax regime, but with high rates depending on the canton. Portugal has reduced incentives with the new RNH 2.0 regime. The UAE has no personal income tax but presents cultural challenges. Italy offers a fixed tax for new residents with foreign income, though it applies high rates to local earnings.