Categoría: Blog

Cuando alguien pretende vender o adquirir un negocio, surgen muchas dudas, aunque la principal es, ¿cuánto vale verdaderamente ese negocio? Contestar a esa pregunta no es sencillo, pues mas allá de los elementos objetivos (que tal y como analizaremos, no lo son tanto), existe una parte emocional de ambas partes. La lógica nos indica que…

When someone intends to sell or acquire a business, many doubts arise, with the main one being, what is that business really worth? Answering that question is not easy, as beyond the objective elements (which, as we will analyze, are not so objective), there is an emotional aspect for both parties. Logic tells us that…

On March 6, 2025, Andorra approved the Omnibus Law, an ambitious regulation aimed at promoting sustainable growth and ensuring the right to housing. This law, which will come into force 15 days after its publication in the Official Gazette (expected on March 26), introduces significant changes in key areas such as foreign investment, tourist accommodation,…

El pasado 6 de marzo de 2025, Andorra aprobó la Ley Ómnibus, una normativa ambiciosa que busca promover el crecimiento sostenible y garantizar el derecho a la vivienda. Esta ley, que entrará en vigor 15 días después de su publicación en el Boletín Oficial (prevista para el 26 de marzo), introduce cambios significativos en áreas…

On a global scale, several countries have opted to maintain low corporate tax rates to attract foreign investments and foster economic growth. Below is a list of ten countries that, while not completely eliminating corporate tax, offer very low rates, making them attractive destinations for international businesses. The reason for excluding those with no corporate…

When deciding to form a company, it is crucial for partners to consider multiple aspects to ensure the stability, growth, and long-term sustainability of the business. This article provides a detailed overview of the considerations partners should evaluate before forming a company, covering everything from corporate structure to exit strategies, as well as legal and…

L’abus de biens sociaux (ABS) est une infraction courante dans le droit des affaires, particulièrement surveillée dans les pays disposant d’une forte réglementation en matière de gouvernance d’entreprise. En France comme en Andorre, l’ABS constitue une faute grave commise par un dirigeant qui utilise, de mauvaise foi, les biens ou le crédit d’une société à…

The abuse of corporate assets (ABS) is a common offense in business law, particularly scrutinized in countries with strong corporate governance regulations. In both France and Andorra, ABS constitutes a serious offense committed by a manager who, in bad faith, uses the property or credit of a company for personal purposes. However, the legal treatment…

The Government of Catalonia, currently led by the Socialists’ Party of Catalonia (PSC) in coalition with Esquerra Republicana de Catalunya (ERC) and the Comuns, has approved a modification of the Property Transfer Tax (ITP). This reform introduces new progressive tax brackets and establishes a 20% tax rate in certain cases. Previous Situation Until now, the…

El Gobierno de Cataluña, actualmente liderado por el Partido de los Socialistas de Cataluña (PSC) en coalición con Esquerra Republicana de Catalunya (ERC) y los Comuns, ha aprobado una modificación del Impuesto de Transmisiones Patrimoniales (ITP). Esta reforma introduce nuevos tramos progresivos y establece un tipo impositivo del 20% en ciertos casos. Situación Anterior Hasta…