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
Main measures of the “Omnibus Law” of march 6, 2025, regarding Foreign Investment, Real Estate, and Immigration
On March 6, the Consell General approved Law 5/2025, for sustainable growth and the right to (also known as the “Omnibus Law”), marking a significant milestone in regulatory efforts aimed at addressing the current social and economic challenges of the real estate market, immigration policies, and foreign investment in Andorra. This legislation aims to ensure sustainable access to housing, curb real estate speculation, and foster fair economic development.
How does automatic exchange of information work in Andorra?
In recent years, Andorra has strengthened its commitment to transparency and international cooperation in tax matters by implementing the Automatic Exchange of Information (AEOI). This mechanism has a significant impact on bank account holders in Andorra who are tax residents of other countries. Below, we detail what it entails, its implications, and the countries with which Andorra has signed agreements.
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.