The legal system of Andorra
A civil-law microstate whose 1993 Constitution turned an ancient feudal arrangement into a modern parliamentary democracy under two co-princes. Andorra uses the euro under a monetary agreement with the EU without being a member.
Legal tradition
Andorra belongs to the civil law tradition. A civil-law microstate whose 1993 Constitution turned an ancient feudal arrangement into a modern parliamentary democracy under two co-princes. Andorra uses the euro under a monetary agreement with the EU without being a member.
How power is divided
A co-principality in which two co-princes act as ceremonial heads of state, a Head of Government leads an executive answerable to the General Council, and an independent judiciary applies the law.
Where law comes from
- Constitution
- The 1993 constitution.
- Laws of the General Council
- Primary legislation.
- Customary law
- Historic Andorran custom, still relevant in private law.
- International agreements
- Including the monetary agreement with the EU.
The legal profession
Advocats belong to the Andorran Bar Association (Col·legi d’Advocats); notaries authenticate deeds and company acts.
Law by topic in Andorra
- Business & CorporateCompany law under Llei 20/2007 with fully opened foreign investmentCompanies are governed by the 2007 Act on limited liability and public companies. Foreign investment was liberalised in 2012, allowing full non-resident ownership subject to prior authorisation.
- Employment & LabourThe 2018 Labour Relations Act with a statutory minimum wageEmployment is governed by Llei 31/2018 on labour relations, which codified contracts, working time and termination. Dismissal may be with or without cause, with compensation scaled to length of service.
- Civil ProcedureRecent codification of civil procedure over an ius commune baseAndorran private law long rested on Catalan ius commune and custom, with procedure derived from judicial practice. A modern Code of Civil Procedure now sets out the rules applied by the Batllia and the Tribunal Superior de JustÃcia.
- Family LawQualified marriage law with civil union equality since 2023Marriage and divorce are regulated by qualified legislation, with both civil and canonical marriage recognised. The Civil Union Act in force since 2023 places same-sex couples on the same footing as married couples.
- Property & LandNotarial title and communal cadastres rather than one land registerReal property is transferred by notarial deed before an Andorran notary, and holdings are recorded in the cadastres kept by each of the seven comuns. Non-residents may acquire property, subject to the foreign investment rules.
- Constitutional LawThe 1993 Constitution and a parliamentary co-principalityAndorra became a constitutional parliamentary co-principality with the 1993 Constitution. The President of France and the Bishop of Urgell remain joint heads of state as Coprinces, while legislative power rests with the Consell General.
- Immigration & NationalityQuota-based active residence and investment-backed passive residenceAndorra is outside the EU and Schengen and controls immigration through its own Immigration Act. Work-based (active) residence is capped by government quotas, while passive residence is granted to those investing in the country.
- Criminal LawThe 2005 Criminal Code with the Batllia as investigating courtCriminal law rests on the 2005 Codi penal and the Codi de procediment penal. The Batllia investigates and tries lesser offences, while the Tribunal de Corts hears serious cases and the Tribunal Superior hears appeals.
- Human RightsConstitutional rights enforced by the recurs d'empara and the ECHRTitle II of the Constitution guarantees fundamental rights, and Andorra has been a party to the European Convention on Human Rights since 1996. A recurs d'empara brings alleged violations directly before the Tribunal Constitucional.
- Tax LawA young low-rate tax system with IRPF, IS and IGIAndorra had almost no direct taxation until a reform completed in 2015 introduced personal income tax. Corporate tax and the indirect general tax remain among the lowest rates in Europe.
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