We provide our clients with specialized legal advice, oriented to cover the different needs of their daily business activities. Our goal is to provide strategic support to companies and business groups, as well as shareholders, board members, and entrepreneurs, to manage their business with legal confidence. We anticipate changing market dynamics, helping to identify and take advantage of growth opportunities.

We have experience in supporting Andorran and foreign companies, medium and small businesses, as well as family businesses and startups. We also support private clients, foundations, and associations in all matters related to commercial and corporate law. With a deep understanding of our clients’ particularities, we develop tailor-made solutions.

Thanks to our specialization in commercial, corporate, and tax law, we maintain an integrated approach that allows us to offer a comprehensive and strategic vision. We excel in designing and implementing efficient management and control structures, providing our clients with a solid foundation to achieve their objectives.

In commercial law, we support our clients in the planning, execution, and formalization of transactions both in Andorra and internationally.

Our Competencies at a Glance:

  • Corporate restructuring and strategic measures within the corporate framework.
  • Corporate governance and regulatory compliance.
  • Resolution of corporate disputes and structuring of relationships between shareholders.
  • Company incorporation and continuous legal compliance support.
  • Advice on business succession planning.
  • Specialized support in drafting and negotiating sales contracts, agency, distribution and licensing agreements, franchise/supply agreements, loans/commissions, consulting, and professional services contracts.

Líder Legal interviews Carlota Pastora

Legal updates and news

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

Legal updates and news

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

International tax

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.

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