---
title: "BOPA, Portal jurídic, Govern: Andorra’s official sources"
url: https://andorrefiscal.fr/en/official-sources
description: "Where to read Andorra’s laws and check a rule: BOPA (official gazette), Portal jurídic, Govern, e-tràmits, CASS, Légifrance, EUR-Lex, OECD."
updated: 2026-10-10
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# Andorra’s official sources: BOPA, laws and public bodies

> Markdown version of the page https://andorrefiscal.fr/en/official-sources (Andorre Fiscal), up to date as of 10 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/official-sources

The texts and bodies we consult to check every figure on the site, grouped by origin. For Andorra, one rule to remember: the BOPA is authoritative, while the Portal jurídic is for reading the laws in their up-to-date version. Andorran texts are written in Catalan, the country’s official language.

43 reference sources · Links checked on 10 October 2026

> **Good to know: Reading an Andorran reference**
>
> “Llei 2/2026” refers to law No. 2 of the year 2026, “Decret 74/2026” to decree No. 74 of 2026, and “art. 96.1” to Article 96, paragraph 1. A “llei qualificada” is a law that must secure an absolute majority of the members of the Consell General. The meaning of these terms is explained in our [glossary](https://andorrefiscal.fr/en/glossary), and how we verify in [our method](https://andorrefiscal.fr/en/methodology).

## Andorran texts

The BOPA is the official gazette: the version it publishes is the authoritative one. The Portal jurídic d’Andorra presents the same laws in consolidated form, easier to read but with no official value.

- [Portal jurídic d’Andorra](https://www.portaljuridicandorra.ad): Laws and regulations in force, in a consolidated version (*text refós*) that incorporates the successive amendments. It has no official value: if in doubt, refer to the BOPA.portaljuridicandorra.ad
- [BOPA, Butlletí Oficial del Principat d’Andorra](https://www.bopa.ad): The official gazette: laws, Govern decrees and official notices. The immigration quota regulations are published only there.bopa.ad
- [Constitution of Andorra (1993)](https://www.portaljuridicandorra.ad/Constitucio): Co-princes, Consell General, Govern, comuns, official language, nationality: the basic rules of the institutions.portaljuridicandorra.ad
- [Llei 9/2012, qualified law on immigration](https://www.portaljuridicandorra.ad/L2012009): All residency and work statuses, their conditions, durations and renewals, up to date with Llei 2/2026.portaljuridicandorra.ad
- [Llei 5/2014 on personal income tax (IRPF)](https://www.portaljuridicandorra.ad/L2014005): 10% rate, €24,000 personal allowance, savings tax base, capital gains.portaljuridicandorra.ad

## Andorran public bodies

For procedures, up-to-date amounts and official statistics.

- [Govern d’Andorra](https://www.govern.ad): The Government’s website: official press releases (quotas, reforms), ministries and topics.govern.ad
- [Immigració, Govern d’Andorra](https://www.govern.ad/ca/tematiques/immigracio): Residence permits, residence and work permits and cross-border work permits, rules and quotas in force, frequently asked questions, appointments with the Immigration Service.govern.ad
- [e-tràmits, seu electrònica](https://www.e-tramits.ad): The official catalogue of online procedures: immigration, taxes (IRPF, IGI, IS), tax census declaration, certificates.e-tramits.ad
- [CASS, Caixa Andorrana de Seguretat Social](https://www.cass.ad): Contributions of employees and the self-employed, benefits, health and retirement, circulars on the minimum wage.cass.ad
- [Departament d’Estadística](https://www.estadistica.ad): Official statistics: population, labour market, consumer price index (CPI), foreign trade.estadistica.ad
- [AFA, Autoritat Financera Andorrana](https://www.afa.ad): The supervisory authority for the financial system, formerly INAF: registers of authorised entities, regulations.afa.ad

## France

For the tax aspects of leaving France and the tax relations between France and Andorra.

- [Légifrance: France–Andorra tax treaty](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030907404): Decree No. 2015-878 publishing the treaty signed on 2 April 2013 and its protocol.legifrance.gouv.fr
- [Légifrance: list of non-cooperative states and territories](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053958847): Ministerial order of 15 April 2026: 11 states and territories; Andorra is not one of them.legifrance.gouv.fr
- [impots.gouv.fr: individuals abroad](https://www.impots.gouv.fr/international/particulier): Moving abroad, non-residents with income or assets in France, procedures and contacts.impots.gouv.fr
- [impots.gouv.fr: international treaties](https://www.impots.gouv.fr/les-conventions-internationales): France’s tax treaties, including the one with Andorra and its version as consolidated with the multilateral convention.impots.gouv.fr
- [Service-public: moving abroad (income tax)](https://www.service-public.gouv.fr/particuliers/vosdroits/F31442): French tax domicile, tax return for the year of departure, taxation of French-source income.service-public.gouv.fr
- [Service-public: amount of the French minimum wage (Smic)](https://www.service-public.gouv.fr/particuliers/vosdroits/F2300): Gross Smic and indicative net Smic, hourly, monthly and annual: the reference for our comparison with the Andorran minimum wage.service-public.gouv.fr
- [French Senate: report No. 185 (2014-2015) on the treaty](https://www.senat.fr/rap/l14-185/l14-185_mono.html): Analysis of the France–Andorra treaty and its nationality clause (Article 25).senat.fr

## Europe and international

Andorra’s relations with the European Union and the international assessments of tax transparency.

- [European Commission: EU list of 9 October 2026](https://taxation-customs.ec.europa.eu/news/council-updates-eu-list-non-cooperative-tax-jurisdictions-cooperation-delivers-further-progress-2026-10-09_en): Latest revision of the list of non-cooperative jurisdictions for tax purposes (Annexes I and II).taxation-customs.ec.europa.eu
- [European Commission: EU–Andorra customs union](https://trade.ec.europa.eu/access-to-markets/en/content/eu-andorra-customs-union): Products covered (chapters 25 to 97 of the Harmonised System), agricultural products, rules of origin.trade.ec.europa.eu
- [EUR-Lex: 1990 EEC–Andorra agreement](https://eur-lex.europa.eu/eli/agree_internation/1990/680): Consolidated text of the agreement that created the customs union.eur-lex.europa.eu
- [European Parliament: EU–Andorra–San Marino association agreement](https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1887796): Resolution of 11 February 2026 and summary of the content of the agreement.oeil.europarl.europa.eu
- [Council of the EU: green light for the association agreement](https://www.consilium.europa.eu/en/press/press-releases/2026/07/16/council-greenlights-eu-deal-with-andorra-and-san-marino/): Press release of 16 July 2026: the Council authorises the signing of the agreement with Andorra and San Marino.consilium.europa.eu
- [European Commission: EU–Andorra agreement on border management, COM(2026) 444](https://data.consilium.europa.eu/doc/document/ST-12882-2026-INIT/en/pdf): Proposal of 7 September 2026: lifting of border checks, Andorran residence permits valid in the Schengen area, Entry/Exit System (EES).data.consilium.europa.eu
- [European Commission: high-risk third countries (money laundering)](https://finance.ec.europa.eu/financial-crime/anti-money-laundering-and-countering-financing-terrorism-international-level_en): EU list of countries with strategic deficiencies in the fight against money laundering; Andorra is not on it.finance.ec.europa.eu
- [OECD, Global Forum: review of Andorra (2019)](https://www.oecd.org/content/dam/oecd/en/publications/reports/2019/11/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-andorra-2019-second-round_ef952280/7f57533b-en.pdf): Peer review report on the exchange of information on request: overall rating *Largely Compliant*.oecd.org

## The texts behind our 2026 news articles

The Andorran laws and decrees on which our [2026 news articles](https://andorrefiscal.fr/en/news) are based, with the news article that explains them. The laws link to their version on the Portal jurídic, the quota regulations to the BOPA, the only source where they are published.

- [Llei 2/2026, known as “Omnibus Law 2”](https://www.portaljuridicandorra.ad/L2026002): Law of 22 January 2026, in force from 13 February 2026: passive residency at €1,000,000, non-refundable payments to the AFA, foreign investment tax at 6% and 10%. Used in: Omnibus Law 2; tax on property purchases by foreigners.portaljuridicandorra.ad
- [Llei 5/2025, known as “Omnibus Law 1”](https://www.portaljuridicandorra.ad/L2025005): Law of 6 March 2025 on sustainable growth and the right to housing: prior authorisation of foreign investments; it repealed Llei 10/2012. Used in: tax on property purchases by foreigners; Omnibus Law 2.portaljuridicandorra.ad
- [Llei 3/2024 on the foreign property investment tax (IEI)](https://www.portaljuridicandorra.ad/L2024003): Law of 1 February 2024 that created the IEI, raised to 6% and 10% by Llei 2/2026. Used in: tax on property purchases by foreigners; Omnibus Law 2.portaljuridicandorra.ad
- [Decree 58/2026, IEI regulation](https://www.portaljuridicandorra.ad/R20260225A): Decree of 25 February 2026 adapting the IEI regulation to Llei 2/2026. Used in: tax on property purchases by foreigners.portaljuridicandorra.ad
- [Law of 29 December 2000 on the ITP (transfer duties)](https://www.portaljuridicandorra.ad/L20001229B): 1% for the State and a comú share of 0.5 to 3%; sales by a professional not subject to the ITP. Used in: tax on property purchases by foreigners.portaljuridicandorra.ad
- [Llei 6/2024 on Andorra’s own and official language](https://www.portaljuridicandorra.ad/L2024006): Law of 25 April 2024: Catalan A1 then A2 at the first two renewals of a residence and work permit. Used in: Catalan required for renewal.portaljuridicandorra.ad
- [Llei 8/2026 on nationality](https://www.portaljuridicandorra.ad/L2026008): Qualified law of 7 May 2026: 20 years of residence with interruptions allowed, Catalan B1, renunciation to be proved within 5 + 2 years. Used in: nationality reform; Catalan required for renewal.portaljuridicandorra.ad
- [Llei 11/2026 on residential leases 2027–2030](https://www.portaljuridicandorra.ad/L2026011): Law of 4 June 2026: gradual end of lease extensions, rents indexed to the CPI, capped increases. Used in: leases and rents 2027–2030.portaljuridicandorra.ad
- [Llei 24/2023 on rental market stability](https://www.portaljuridicandorra.ad/L2023024): Law of 28 November 2023: the lease extensions that Llei 11/2026 takes over from. Used in: leases and rents 2027–2030.portaljuridicandorra.ad
- [Llei 26/2025 on the automatic exchange of information](https://www.portaljuridicandorra.ad/L2025026): Law of 11 December 2025: move to “CRS 2.0”, extended to electronic money and certain digital assets. Used in: tax haven blacklist.portaljuridicandorra.ad
- [Decree 388/2026, general immigration quota](https://bopadocuments.blob.core.windows.net/bopa-documents/038115/html/GR_2026_10_07_12_54_13.html): BOPA of 8 October 2026: 702 residence and work permits and 198 cross-border work permits until 30 April 2027. Used in: immigration quota; Catalan required for renewal.bopa.ad · PDF
- [Decree 231/2026, extension of the general quota](https://bopadocuments.blob.core.windows.net/bopa-documents/038069/html/GR_2026_06_19_11_50_47.html): Decree of 19 June 2026: 250 additional permits, deducted from the October quota. Used in: immigration quota.bopa.ad · PDF
- [Decree 159/2026, general quota of April 2026](https://bopadocuments.blob.core.windows.net/bopa-documents/038045/html/GR_2026_04_30_12_57_11.html): Decree of 29 April 2026: 800 permits, replaced by the 900 of the October quota (Decree 388/2026). Used in: immigration quota.bopa.ad · PDF
- [Decree 74/2026, quota for residence without work](https://bopadocuments.blob.core.windows.net/bopa-documents/038026/html/GD_2026_03_12_12_05_05.html): Decree of 11 March 2026: 200 permits, including 163 for passive residency. Used in: immigration quota; Omnibus Law 2; Catalan required for renewal.bopa.ad · PDF
- [Decree 75/2026, quota for the self-employed](https://bopadocuments.blob.core.windows.net/bopa-documents/038026/html/GD_2026_03_12_12_07_09.html): Decree of 11 March 2026: 200 residence and work permits for self-employment. Used in: immigration quota.bopa.ad · PDF
- [Decree 253/2026, minimum wage as of 1 July 2026](https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf): Presented in the labour inspectorate circular published by the CASS: €9.05 an hour, decree published in BOPA No. 77 of 8 July 2026. Used in: 2026 minimum wage.cass.ad
- [Decree 407/2025, regulation on residence without work](https://www.portaljuridicandorra.ad/R20251112A): Regulation of 12 November 2025: resources above three times the annual minimum wage for passive residency. Used in: 2026 minimum wage; Omnibus Law 2.portaljuridicandorra.ad

## News articles based on these texts

These texts, and the European documents cited above, are explained in English in our news articles, with their practical effects and what remains uncertain.

- [EU tax haven blacklist: Andorra not listed in October 2026](https://andorrefiscal.fr/en/news/eu-tax-haven-blacklist-october-2026): EU list of 9 October 2026, French ETNC list, Llei 26/2025 on the automatic exchange of information.News
- [Andorra–EU association agreement: signing announced for 19 October](https://andorrefiscal.fr/en/news/eu-andorra-association-agreement): Decision of the Council of the EU of 16 July 2026, Commission proposals COM(2026) 444 and 445.News
- [Minimum wage in Andorra: €9.05 an hour since July 2026](https://andorrefiscal.fr/en/news/andorra-minimum-wage-2026): Decree 253/2026, Decree 407/2025, labour inspectorate circulars published by the CASS.News
- [Renting: Llei 11/2026 regulates leases and rents from 2027 to 2030](https://andorrefiscal.fr/en/news/andorra-housing-law-11-2026): Llei 11/2026, Llei 24/2023, Llei 15/2022 on urban leases.News
- [Andorran nationality: what the 2026 reform changes](https://andorrefiscal.fr/en/news/andorran-citizenship-law-8-2026): Llei 8/2026, 1995 qualified law on nationality, Constitution.News
- [Immigration quota: 900 work permits until April 2027](https://andorrefiscal.fr/en/news/andorra-immigration-quota-2026): Decrees 388/2026, 231/2026, 159/2026, 74/2026 and 75/2026, Llei 9/2012 on immigration.News
- [Catalan A1 required to renew your work permit](https://andorrefiscal.fr/en/news/catalan-required-for-permit-renewal): Llei 6/2024, Llei 9/2012 on immigration, Decree 388/2026.News
- [Property purchases by foreigners: the IEI rises to 6%](https://andorrefiscal.fr/en/news/foreign-property-buyers-tax-6-percent): Llei 3/2024, Llei 2/2026, Llei 5/2025, Decree 58/2026, law on the ITP.News
- [Omnibus Law 2: passive residency rises to €1,000,000](https://andorrefiscal.fr/en/news/llei-2-2026-passive-residency): Llei 2/2026, Llei 9/2012 on immigration, Decrees 407/2025 and 74/2026.News

## How to read a Portal jurídic reference (L2026002)

On the Portal jurídic d’Andorra, the address of each text ends with a short reference that is enough to find it. For a numbered law, the letter L is followed by the year, then by the number of the law in three digits: L2026002 refers to Llei 2/2026. Regulations, and older laws that have no number, carry the letter R or L followed by their date (year, month, day) and a letter.

**Examples of Portal jurídic references**

| Reference | Text referred to |
| --- | --- |
| L2026002 | Llei 2/2026 of 22 January 2026, known as “Omnibus Law 2” |
| L2012009 | Llei 9/2012 of 31 May 2012, qualified law on immigration |
| L20001229B | Law of 29 December 2000 on the property transfer tax (ITP) |
| R20251112A | Regulation of 12 November 2025 on residence without work, approved by Decree 407/2025 |
| Constitucio | Constitution of Andorra |

Full address: https://www.portaljuridicandorra.ad/ followed by the reference. Texts on the Portal carry the notice “text refós sense caràcter oficial”: only the version published in the BOPA is authoritative.