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
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.
Blockchain and Cryptocurrencies in Andorra 2025: innovation, regulation, and tax advantages
Andorra has established a legal framework for blockchain and cryptocurrencies with Law 24/2022, regulating the issuance and custody of digital assets. Companies must obtain a license from the Andorran Financial Authority (AFA). The country offers a favorable tax regime, with low taxes on cryptocurrency gains (up to 10%) and exemptions on transfers. Banks like MoraBanc also provide custody services. This has attracted investors and blockchain companies, positioning Andorra as a technological hub.
Reform of the ‘non-dom’ regime in the UK: Why is Andorra the best alternative in Europe ?
The UK is preparing for significant reforms to the taxation of resident non-domiciled (‘non-dom’) individuals, removing the concept of ‘domicile’ and replacing it with a residence-based tax system under the new Foreign Income and Gains (FIG) model.
These reforms, which will come into effect starting from 6 April 2025, will affect thousands of non-doms and their tax treatment in relation to their foreign source income and assets located abroad.