Estate Planning for an Andorran Resident with No Inheritance Tax

A client holding passive residency in Andorra wanted to structure the transfer of her assets (property in Andorra and Spain, company shares) to her children with minimal tax impact. We explained that Andorra levies no inheritance or gift tax, drafted a will under Andorran law, and coordinated it with her Spanish will to avoid a jurisdictional conflict over the Spanish property (where inheritance tax does apply). Result: a coherent cross-border estate plan with a clear division of assets under both countries’ laws.