---
title: "Work in Andorra, live in France: cross-border workers (2026)"
url: https://andorrefiscal.fr/en/residency/cross-border-worker
description: "Working in Andorra while living in France: cross-border work authorisation, quota, CASS, tax, tax treaty; and the reverse case."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# Cross-border worker: working in Andorra while living in France

> Markdown version of the page https://andorrefiscal.fr/en/residency/cross-border-worker (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/residency/cross-border-worker

Yes, you can work in Andorra while continuing to live in France: you need a cross-border work authorisation, obtained with an Andorran employer within the limit of a quota of 198 places until 30 April 2027. The salary bears the CASS contribution and Andorran non-resident income tax, and is then declared in France, where a tax credit prevents double taxation. Here are the rules at 11 October 2026, and what the texts allow the other way round.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [12 official sources](https://andorrefiscal.fr/en/residency/cross-border-worker#sources)

- **198** cross-border work authorisations until 30 April 2027
- **1 year** then renewals of 3 years
- **10%** Andorran tax on gross pay, unless you take the option
- **6.5%** CASS contribution paid by the employee

## Key points

- To work in Andorra while living in France, you need a cross-border work authorisation, tied to a permanent employment contract with an Andorran company: one year, then renewals of three years.
- It counts towards the general quota: 198 cross-border work authorisations until 30 April 2027 (Decree 388/2026), out of a total of 900 from which those already granted under the June Decree 231/2026 are deducted.
- A cross-border worker habitually sleeps outside Andorra, has had to prove legal residence in France since Llei 2/2026, and is neither an Andorran resident nor an Andorran tax resident.
- They pay 6.5% in contributions to the CASS and receive healthcare in France with form SE 130-06; in Andorra, their salary bears a tax of 10% of gross pay, or the residents’ scale if they opt for it.
- In France, they declare this salary: the treaty grants a tax credit equal to the corresponding French tax, but the Andorran salary raises the rate applied to their other income.

## Can you work in Andorra while living in France?

Yes. The immigration law provides for a [cross-border work](https://andorrefiscal.fr/en/glossary#fronterer) authorisation: its holder “is authorised to work in the country but must habitually spend the night outside Andorran territory” (Llei 9/2012, art. 24, free translation). It is obtained with an Andorran employer, within the limit of the general quota.

A cross-border worker does not have the status of Andorran resident (art. 34). Nor are they a tax resident: the income tax law does not treat as such workers who come in every day from Spain or France, employed by companies established in Andorra (Llei 5/2014, art. 8.3). Their family stays in France: family reunification is reserved for Andorrans and holders of a residence and work permit (Llei 9/2012, art. 102).

> **Good to know: Proving your residence in France**
>
> Since Llei 2/2026, anyone whose authorisation requires them to sleep outside Andorra must prove that they reside legally in the country where they are domiciled, in accordance with arrangements set by regulation (art. 45 bis). The initial application includes an official certificate of residence.

Daily journeys depend on the roads and the season: see our guide [getting to Andorra and transport](https://andorrefiscal.fr/en/living-in-andorra/getting-to-andorra).

## The cross-border work authorisation: contract, duration, renewal

The official C.1 information sheet sets three conditions: a place in the quota, a permanent employment contract with a company lawfully incorporated in Andorra, and a residence established outside the country. The application, submitted in person by appointment, includes in particular:

- the passport, or the identity card for a European;
- criminal record certificates from the countries of origin, nationality and residence, with a sworn statement;
- an official certificate of residence and a civil status document;
- the curriculum vitae and diplomas;
- the employment contract and the certificate of professional and salary conditions;
- the medical examination forms, and the CASS points statement if you have already worked in Andorra.

The fee of €190.96 is payable by the employer (art. 153 and 154), and the maximum response time stated is 60 working days. The salary must be at least the one set for the occupation by the scale annexed to the quota regulation (Decree 388/2026, art. 4). The employer’s steps are described in our guide to the [work permit in Andorra](https://andorrefiscal.fr/en/residency/work-permit).

Duration of the cross-border work authorisation

1. Initial authorisation

   One year.
2. First renewal

   Three years; Catalan at level **A1**.
3. Second renewal

   Three years; Catalan at level **A2**.
4. Thereafter

   Renewals of three years.

Llei 9/2012, art. 24; Decree 388/2026, art. 7.

To renew, you must have worked in Andorra on a permanent and effective basis; since Llei 2/2026, renewal is also refused if the authorisation was obtained fraudulently or if its conditions were not complied with (art. 56). The fee is then €22.61. Catalan is proved by an official diploma from the Govern or a recognised equivalent qualification: see [Catalan required for renewal](https://andorrefiscal.fr/en/news/catalan-required-for-permit-renewal). For a season, there is also a temporary cross-border work authorisation, tied to a special quota, limited to one occupation and not extendable (art. 25).

## The quota: 198 authorisations until 30 April 2027

- **authorisations in the general quotauntil 30 April 2027**: 900
- **for cross-border work**: 198
- **for residence and work**: 702

Decree 388/2026, approved on 7 October 2026, sets these figures; the authorisations already granted under Decree 231/2026 of 19 June 2026, which had extended the previous quota, are deducted from them. If the cross-border places are used up, an authorisation remains possible as long as the total has not been reached (art. 2), and the Govern may increase this total by 30% at most (art. 8).

Two limits apply to the employer: under this quota, it cannot obtain more authorisations than 10% of its average workforce declared to the CASS between 1 November 2025 and 30 April 2026 (art. 3), and the occupations in sub-groups 40 to 44 of the national classification of occupations remain closed. Applications may be submitted until 30 April 2027 (art. 10). Developments are followed in our news item [immigration quotas 2026](https://andorrefiscal.fr/en/news/andorra-immigration-quota-2026).

## Social security: the CASS, and healthcare in France

A cross-border worker pays contributions to the [CASS](https://andorrefiscal.fr/en/glossary#cass), Andorra’s social security system: according to the CLEISS, anyone who works in Andorra, other than as a posted worker, contributes to the Andorran scheme and receives its benefits. Contributions amount to 22% of gross salary.

**CASS contributions on gross salary**

| Branch | Employee | Employer |
| --- | --- | --- |
| General | 3% | 7% |
| Retirement | 3.5% | 8.5% |
| **Total** | **6.5%** | **15.5%** |

Source: CASS, employee contributions.

As you reside in France, you and your family receive reimbursement of healthcare costs from French health insurance. Ask the CASS for form **SE 130-06**, then use it to register with the primary health insurance fund (CPAM) where you live (convention, art. 18). Your retirement contributions buy CASS retirement points; coordination with your French periods is presented in our guide to the [France–Andorra social security convention](https://andorrefiscal.fr/en/tax/social-security-cass#convention-securite-sociale).

## Tax in Andorra: 10% of gross pay, or the residents’ scale

As they are not tax resident, a cross-border worker falls under [IRNR](https://andorrefiscal.fr/en/glossary#irnr), non-resident income tax: 10% of gross salary, with no allowance (Llei 94/2010, art. 25 and 29). The employer withholds it, and you then have no return to file (art. 33 and 34). Two options make it possible to reduce it (art. 36 bis):

- an employee who pays full contributions to the CASS can be taxed under the **general IRPF rules**, the residents’ income tax;
- they can also deduct from their salary their **CASS contribution**, a flat-rate **3%** (€2,500 at most) and the **€24,000 tax-free allowance**, reduced pro rata if the work lasts less than a year, then apply the 50% **tax credit** (bonificació) capped at €800; this option is notified to the Ministry of Finance.

**Andorran tax of a cross-border worker, full year**

| Annual gross salary | 10% IRNR | With the option |
| --- | --- | --- |
| €30,000 | €3,000 | €157.50 |
| €45,000 | €4,500 | €872.50 |
| €60,000 | €6,000 | €2,230 |

Indicative calculation: option = gross − CASS contribution of 6.5% − flat-rate 3% (capped at €2,500) − €24,000; 10% on the balance, less a 50% tax credit (bonificació) capped at €800. Single person, full year.

Days worked remotely from France are a separate case: IRNR covers only work performed in Andorra (art. 12), and the treaty reserves to France the salary for work that a resident of France performs there (art. 14).

## Tax in France: declaring the salary, obtaining the tax credit

As you are domiciled in France, you declare all your income there, Andorran salary included. The France–Andorra tax treaty, which contains no clause specific to cross-border workers, allows Andorra to tax this salary, since the work is performed there (art. 14), then avoids double taxation through a tax credit:

> This tax credit is equal: i) for income not mentioned in ii), to the amount of the French tax corresponding to that income, provided that the beneficiary resident of France is subject to Andorran tax in respect of that income.
>
> — [France–Andorra tax treaty, Article 21, paragraph 1, a) (free translation)](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/andorre/andorre_convention-avec-la-principaute-d-andorre-revenu-signee-le-2-avril-2013_fd_7522.pdf)

In practice, French tax is calculated on all your income, then the share corresponding to the Andorran salary is cancelled out by this credit: the salary is not taxed twice, but it raises the rate applied to your other income. According to the notes to form 2047, it is declared on the 2047 schedule, then on the 2042 return, in salary boxes 1AF to 1DF and in box 8TK.

> **Caution: The Andorran option and the French credit**
>
> The treaty makes the credit conditional on being “subject to Andorran tax” on this salary, and the notes to form 2047 state that, “in the general case”, it presupposes tax actually paid abroad. If the Article 36 bis option brings your Andorran tax down to zero, have the effect on the credit checked before exercising it.

CSG and CRDS apply to foreign-source earned income only if several conditions are met, including being covered by a compulsory French health insurance scheme (notes to form 2047): have your situation checked. How the tax is shared out is detailed in our guide to the [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#double-imposition).

## Cross-border worker or resident employee: what changes

**Cross-border worker or resident: the differences**

| Criterion | Cross-border worker | Resident employee |
| --- | --- | --- |
| Home | Outside Andorra, where you habitually sleep | In Andorra, on a permanent and effective basis |
| Duration | 1 year, then 3 years at each renewal | 1 year, then 3 times 2 years, then 10 years |
| October 2026 quota | 198 places | 702 places |
| Tax in Andorra | 10% IRNR, or option | IRPF: 0, 5 then 10% |
| Tax in France | Salary declared, credit equal to the French tax | None on this salary if the tax domicile has left France |
| Health | CASS, healthcare in France (SE 130-06) | CASS, healthcare in Andorra |
| Family | Stays in France | Family reunification after 3 months |

Llei 9/2012, art. 24, 28 and 102; Decree 388/2026; tax treaty, art. 14 and 21.

Settling in Andorra presupposes a home there and a genuine tax departure from France: see the pathway [living and working in Andorra](https://andorrefiscal.fr/en/profiles/employee) and the guide [working in Andorra: jobs and salaries](https://andorrefiscal.fr/en/living-in-andorra/jobs-and-salaries).

## And the reverse: living in Andorra and working in France?

The texts provide for no authorisation for this case. Living in Andorra for more than 90 days requires an immigration authorisation (art. 19), and none is designed for an employee who physically works in France:

- residence and work presupposes residing and working in Andorra on a permanent and effective basis (art. 28 and 58);
- a self-employed person must reside and work there at least 183 days a year, except for the liberal professions (art. 58 ter);
- passive residency prohibits carrying on a professional activity in Andorra (art. 95); the texts do not say whether a job performed in France is compatible;
- the [digital nomad status](https://andorrefiscal.fr/en/residency/digital-nomad) covers remote work from Andorra, not a job performed on site in France.

Have any plan validated by the Immigration Service. On the tax side, the salary for work performed in France is taxable there (treaty, art. 14), and carrying on your main professional activity there keeps your French tax domicile (CGI, art. 4 B), subject to the treaty, which decides between dual residences according to the permanent home, then the centre of vital interests (art. 4). On the social security side, you come under the French scheme and can receive healthcare in Andorra with form SE 130-06 issued by your French fund (CLEISS).

### Working remotely from France for an Andorran company

A work authorisation without residence allows you to work from abroad for a company established in Andorra (art. 28 bis). It in principle requires a fixed salary of more than three times the [minimum wage in Andorra](https://andorrefiscal.fr/en/news/andorra-minimum-wage-2026), with exceptions set by regulation for certain sectors, including the digital economy (art. 38 bis). It gives no right to reside in Andorra (art. 34). As the work is done in France, the salary is taxable there, and IRNR covers only work performed in Andorra.

## Common misconceptions about cross-border workers

> **Common misconception**
>
> “A cross-border worker pays 10% in Andorra and nothing in France.”
>
> **In fact.** The salary is declared in France. The tax credit provided for by the treaty cancels out the corresponding French tax, but this salary raises the rate applied to the household’s other income (treaty, art. 21; notes to form 2047).

> **Common misconception**
>
> “With a cross-border authorisation, you become an Andorran resident.”
>
> **In fact.** A cross-border worker must habitually sleep outside Andorra. The law denies them resident status (art. 34), they are not a tax resident (Llei 5/2014, art. 8.3), and their family cannot join them through family reunification.

> **Common misconception**
>
> “You can live in Andorra and work in France without any formalities.”
>
> **In fact.** Living in Andorra beyond 90 days requires an authorisation, and none is provided for a job performed in France. The salary remains taxable in France.

## Frequently asked questions

### Can you work in Andorra and live in France?

Yes, with a cross-border work authorisation: a permanent employment contract with an Andorran company and a place in the quota, i.e. 198 authorisations until 30 April 2027. You must habitually sleep outside Andorra and prove your legal residence in France. The authorisation lasts one year, then is renewed for periods of three years.

[Read: Work permit](https://andorrefiscal.fr/en/residency/work-permit)

### Where do you pay your taxes when you work in Andorra and live in France?

In Andorra first: the employer withholds non-resident income tax, 10% of gross pay unless you take the option. Then in France: you declare this salary, but the treaty cancels out the corresponding French tax through a tax credit; the Andorran salary only raises the rate applied to your other income.

[Read: France–Andorra tax treaty › France–Andorra double taxation: how it is avoided](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#double-imposition)

### Does a cross-border worker receive healthcare in France?

Yes. They pay contributions to the CASS but, as they reside in France, they and their family receive reimbursements from French health insurance. They ask the CASS for form SE 130-06 and use it to register with the CPAM where they live.

[Read: CASS: social security contributions › France–Andorra: the social security agreement](https://andorrefiscal.fr/en/tax/social-security-cass#convention-securite-sociale)

### Can a cross-border worker pay less than 10% tax in Andorra?

Yes, by taking an option (Llei 94/2010, art. 36 bis): deduction of the CASS contribution, of a flat-rate 3% and of the €24,000 tax-free allowance, then a 50% tax credit (the bonificació) capped at €800. On €30,000 gross, the tax thus falls from €3,000 to €157.50 (indicative calculation). Check the effect on your French tax credit first.

[Use: Tax calculator](https://andorrefiscal.fr/en/tools/andorra-tax-calculator)

### Can you reside in Andorra and work in France?

The texts do not provide for it. Living in Andorra requires a residence permit, and those that allow you to work presuppose work in Andorra or, for the digital nomad, remote work. A salary earned in France remains taxable there, and carrying on your main activity there in principle keeps your French tax domicile.

[Read: Tax residency](https://andorrefiscal.fr/en/tax/tax-residency)

### Can you work remotely from France for an Andorran company?

Yes, with a work authorisation without residence, which in principle requires a fixed salary of more than three times the Andorran minimum wage, with exceptions for certain sectors. It gives no right to reside in Andorra, and the salary for work done in France is taxable in France.

[Read: Work permit › Cross-border, seasonal, recruitment abroad: the other work authorisations](https://andorrefiscal.fr/en/residency/work-permit#autres-voies)

## Sources

1. [Llei 9/2012, qualified law on immigration, consolidated version](https://www.portaljuridicandorra.ad/L2012009) — Cross-border workers (art. 24, 25, 34 and 56), work without residence (art. 28 bis and 38 bis), other statuses (art. 28, 58, 58 ter and 95), reunification (art. 102), fees (art. 153 and 154).
2. [Llei 2/2026 of 22 January 2026, BOPA No. 15 of 12 February 2026](https://bopadocuments.blob.core.windows.net/bopa-documents/038015/pdf/CGL_2026_02_12_10_11_12.pdf) — Proof of legal residence in the country of domicile (art. 45 bis) and refusal of renewal (art. 56).
3. [Decree 388/2026 of 7 October 2026, BOPA No. 115 of 2026](https://bopadocuments.blob.core.windows.net/bopa-documents/038115/html/GR_2026_10_07_12_54_13.html) — 702 residence and work permits and 198 cross-border work authorisations until 30 April 2027; cap per company, salary scale, Catalan.
4. [e-tràmits: cross-border work, initial authorisation (C.1)](https://www.e-tramits.ad/tramits/ca/c1-treball-de-fronterer-autoritzacio-inicial/p/GV000481) — Permanent contract, documents, fee of €190.96, time limit of 60 working days.
5. [Llei 94/2010 on non-resident income tax (IRNR), consolidated version](https://www.portaljuridicandorra.ad/L2010094) — Employment income (art. 12), rate of 10% on gross income (art. 25 and 29), withholding (art. 33 and 34), regime for cross-border workers (art. 36 bis).
6. [Llei 5/2014 on personal income tax (IRPF), consolidated version](https://www.portaljuridicandorra.ad/L2014005) — Cross-border workers excluded from tax residency (art. 8.3); deductions, €24,000 allowance and tax credit (bonificació) (art. 13, 35 and 46).
7. [CASS: employee contributions](https://www.cass.ad/cotitzacions-recarrecs-sancions) — 6.5% paid by the employee and 15.5% by the employer.
8. [CLEISS: you are going to work in Andorra](https://www.cleiss.fr/particuliers/partir/travailler/expatriation/andorre.html) — Affiliation to the CASS; healthcare in France with form SE 130-06 (convention, art. 18).
9. [CLEISS: you are coming from Andorra to work in France](https://www.cleiss.fr/particuliers/venir/travailler/expatriation/andorre.html) — Reverse case: French scheme, healthcare in Andorra with form SE 130-06.
10. [France–Andorra tax treaty of 2 April 2013 (impots.gouv.fr)](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/andorre/andorre_convention-avec-la-principaute-d-andorre-revenu-signee-le-2-avril-2013_fd_7522.pdf) — Residence (art. 4), income from employment (art. 14), tax credit (art. 21); no clause specific to cross-border workers.
11. [impots.gouv.fr: notes to form 2047 (2025 income)](https://www.impots.gouv.fr/sites/default/files/formulaires/2047/2026/2047_5490.pdf) — Tax credit equal to the French tax (box 8TK), conditions for CSG and CRDS.
12. [French General Tax Code, Article 4 B (Légifrance)](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041464195/2026-10-10) — French tax domicile: home, professional activity, economic interests.

Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. [How we verify](https://andorrefiscal.fr/en/methodology).

**General information, not advice.** This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? [Write to us](https://andorrefiscal.fr/en/contact).

## Further reading

- [Work permit](https://andorrefiscal.fr/en/residency/work-permit): Employee of an Andorran company
- [Employee](https://andorrefiscal.fr/en/profiles/employee): A job in Andorra
- [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty): Who taxes what, since 2013
- [CASS: social security contributions](https://andorrefiscal.fr/en/tax/social-security-cass): Employees and the self-employed
- [Getting to Andorra](https://andorrefiscal.fr/en/living-in-andorra/getting-to-andorra): Road, rail, bus, airports
- [Digital nomad](https://andorrefiscal.fr/en/residency/digital-nomad): Remote work for clients abroad