Inheritance tax and law
Last Updated: October 01, 2012
There is no inheritance tax in Andorra. It is reasonable to take the precaution of writing a will covering your Andorran property, as (e.g.) spouses do not have an automatic right of inheritance.
Tax on Transfer of Real Estate
Tax on transfers of real estate is levied at a maximum of 2.5% on the current market value or selling price of the property. Government tax is levied at 1.25%. The local tax is levied at a minimum rate of 0.50% and a maximum rate of 1.25%. The heir or beneficiary is liable to pay for this tax.