Andorra: Domestic Corporate Taxation
Business License Fees
All businesses in Andorra, if they are going to trade in the principality, whether constituted as companies, individual proprietorships of partnerships, need to obtain a trading license, or in other words to register for a particular type of trading, and this must be done at the Registre de Comerc in the commune (Comu) where they are based. Prior to the introduction of the corporate income tax regime, the annual cost of this registration was EUR670. A holding company, not involved in business activity as such, does not require a trading license.