Relocating your tax residence from any country (UK, Germany, Belgium, etc.) to Andorra: how to do it properly and without risks

Reading time: 10 minutes

🏁 A change of country that requires judgment, not just paperwork

Every year, more and more entrepreneurs, professionals and executives from the UK, Germany, Spain, Belgium and other countries consider relocating their residence to Andorra. The reasons are clear: tax stability, cultural proximity, legal certainty, quality of life and an environment tailored to high-performance profiles.

Yet the key question remains: is it truly possible to relocate from your country of origin to Andorra without facing issues with your home tax authority (UK HMRC, German Finanzamt, Belgian SPF Finances, etc.)?

The answer is yes. It is perfectly viable — but only when the process is handled with legal rigour and comprehensive planning.

The risk does not lie in Andorra, but in how you exit your home country, and in your ability to demonstrate, consistently and coherently, that your tax residence has genuinely changed.

Reducing the process to simple forms, administrative registrations or the well-known “183-day rule” often leads to audits, home-address checks, reviews of personal and economic ties, or even attempts to treat you as a taxpayer of your country of origin despite your relocation.

In this article we explain how to manage the relocation correctly, what risks to avoid, and why specialised guidance makes a decisive difference.

We recommend reading the article “Is Andorra the right option for me (or for my company)?”

🧭 A fully viable relocation… if handled with proper criteria

Relocating your residence from the UK, Germany, Belgium or any other country to Andorra is a legal, recognised and entirely feasible process. No rule prevents a British, German, Belgian or EU citizen from establishing legal residence in the Principality.

The common mistake is treating it as a simple administrative procedure.
In reality, this is a legal and tax process, and your home country does not “authorise” the relocation — it recognises it only when the legal requirements of its own legislation and those of Andorra are effectively met.

This is why limiting the process to moving, registering an address, or counting days can create more problems than solutions.

A properly managed relocation requires:

• analysing the personal, professional and financial starting point;
• identifying tax-residency risks with the UK, Germany, Belgium, or any other home country;
• defining which type of Andorran residence is most suitable and the right timing;
• documenting each step with coherence and rigour;
• coordinating Andorran, British, German, Belgian and other applicable regulations.

When handled by a specialised advisory firm — and not by a basic administrative agency — the process becomes clear, safe and fully defendable.

➤ We recommend reading the article “Differences between managers, advisors and consultants: who does your business really need?”:

⚠️ The risk is not Andorra: the risk is how you leave your home country (UK, Spain, Germany, Belgium, etc.)

For anyone relocating from the UK, Germany, Belgium or any other country, the main point of scrutiny is the home-country tax authority (HMRC, Finanzamt, SPF Finances, etc.).

Not because relocation is unlawful, but because your home administration may review:

• actual physical presence (day count and evidence);
• family and economic ties;
• the whereabouts of your vital interests;
• documentary, banking and operational consistency;
• the existence of real activity in Andorra;
• the progressive or complete detachment from the country of origin.

Frequent mistakes that generate problems include:

• keeping a property in your home country that remains regularly used;
• having children enrolled in school in the home country;
• holding positions or performing activity in companies based in the home jurisdiction;
• inconsistencies in card spending, lifestyle patterns or bank activity;
• invoicing from Andorra while primarily working in the home country.

This is why a prior analysis of your starting point is essential, taking into account the tax-residency rules of your country, permanent-establishment concepts, and administrative criteria that may apply.

➤ To understand the difference between administrative and tax residence, we recommend the article “Types of residence in Andorra: active, passive and tax residence”:

🏛️ How to do things properly in Andorra to avoid problems abroad

A crucial part of the relocation is ensuring that everything you do in Andorra is legally impeccable.

Not only for obtaining the residence permit, but also to avoid your home country treating the relocation as fictitious or insufficiently justified.

In recent years, Andorra has reinforced its checks:

• stricter document verification;
• thorough solvency and source-of-funds analysis;
• verification that declared activity matches professional background;
• increased prudence in granting work and residence permits.

None of this makes relocation difficult, but it does require anticipation and proper management.
A refusal, delay or poorly submitted application may have significant tax consequences.

➤ To understand how unforeseen requirements may arise, the article
“Andorra tightens access criteria: restrictions on new residencies and increased border control” can be useful:

⚠️ Critical elements to consider before starting the relocation

When planning to relocate your residence from the UK, Spain, Germany, Belgium or any other country to Andorra, several elements must be clarified from the outset.

🕒 Optimal moment to start the process

Not every profile can begin relocation at any time of the year.
The entry date into Andorra, exit from home-country tax residency and start of activity must all be coherent to avoid a “double-claimable” fiscal year.

💼 Required liquidity and administrative deposit

For self-employed residence permits, the administrative deposit is the main financial requirement.

However, it is not always immediate nor always necessary, depending on the profile.
Each case requires a tailored financial and documentary strategy.

❗ You can schedule your meeting below to obtain more information.

🧾 Activity and professional background

It is essential to demonstrate real activity, structure and professional capacity.
For certain profiles, proving experience or qualifications may be decisive.

🗣️ Language and integration

Although Andorra functions de facto in Catalan, Spanish and French, many procedures legally require Catalan.
Proper guidance avoids delays, misunderstandings and avoidable mistakes.

➤ For more information, you can read the article “Catalan in Andorra: legal framework and requirements”:

📅 Real timelines and expected duration

Many procedures take longer than they appear.
Proper planning avoids losing a fiscal year or assuming unnecessary risks.

🧠 Additional elements to consider before transferring your tax residency: a more technical approach

➤ If you would like a more technical explanation —focused on advanced legal criteria, economic substance and international structural design— we recommend reading the complementary article Transferring your tax residency to Andorra: the technical elements that truly matter

Conclusion: a feasible, safe and strategic relocation — if done with proper criteria

Relocating your residence from the UK, Spain, Germany, Belgium or any other home country to Andorra is an important decision that requires legal precision, strategic planning and a real understanding of the tax frameworks of both jurisdictions.

When done correctly, the process is safe, stable and provides an excellent foundation for developing your activity and managing your assets in a predictable and secure environment.
But when handled poorly or by non-specialists, the risks with your home country multiply rapidly.
Doing things properly from the beginning is not optional — it is essential.

At ELYSIUM, we work with a clear philosophy: criteria, rigour and comprehensive guidance.

We support each client by jointly analysing the applicable legislation — Andorran, British, German, Belgian or otherwise — to ensure that every step is coherent, defensible and aligned with international requirements.

If you wish to assess your situation or need personalised planning, you can book your meeting below or use the contact form.

Last review date: November 2025.