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Andorra attracts with the region’s lowest tax rates — IRPF up to 10%, 10% corporate tax, 4.5% IGI, no inheritance or wealth tax — but requires a substantial investment (from €400,000-1,000,000) and offers no access to Schengen or EU citizenship. Spain offers the Beckham Law regime at a 24% flat rate for newly arrived employees and full EU access, though general taxation is high for ordinary residents. Portugal, after the NHR reform, retains limited benefits for specific professions, and Schengen access and EU citizenship arrive faster (5-6 years in Portugal versus 20 years in Andorra). The right choice depends on priorities: if minimising tax and preserving privacy matter most, Andorra remains a strong option; if EU mobility and faster naturalisation matter more, Spain or Portugal are worth considering. Optimal solutions often combine several jurisdictions at once.
