• Exchange of information in tax matters upon prior request

    The process by which Andorra adopts the international standards of the OECD has its origins in the Paris Declaration of 10 March 2009, which expressed Andorra’s desire to start a process of legislative reform for the purpose of exchanging information in tax matters upon prior request in accordance with Article 26 of the Convention of the OECD.

    On 7 September 2009, the General Council adopted Law 3/2009 on the exchange of information in tax matters upon prior request. Articles 8 and 10 were subsequently amended by Law 12/2014 of 26 June. The rule allowed the signing of agreements for exchanging information upon prior request.

    Up to now, Andorra has signed tax information exchange agreements (TIEA) as well as double taxation agreements (DTA). It has been possible to sign the latter thanks to Andorra’s new legal and fiscal framework.

    The signatories of the Exchange Agreement with the European Union and the multilateral Convention of the OECD and the Council of Europe on mutual administrative assistance in tax matters will have up to three legal bases available to them for requesting information: Article 5 of the Agreement with the European Union, Article 5 of the Convention concerning mutual administrative assistance in tax matters and, if applicable, the administrative assistance clause of a double taxation agreement (DTA). The content and scope of this obligation corresponds to the rule of the OECD, specified in Article 5 of the Model TIEA and in Article 26 of the MC OECD (Model Convention of the OECD). Andorra has already established these standards in the agreements for the exchange of information and double taxation agreements that it has signed up to now.

    Given the importance of all these facts, agreements and international conventions and taking Andorra’s experience in applying Law 3/2009 into account, it has been decided that a new law should be drafted that coherently and clearly incorporates all the necessary regulatory changes, brings the laws and regulations on the exchange of information for tax purposes on request up to date and introduces for the first time the spontaneous exchange of information.

    These changes are included in Law 10/2017 of 25 May on the exchange of information on request and the spontaneous exchange of information on tax matters that repeals Law 3/2009.


    Jurisdictions with which it is possible to exchange information in tax matters upon a prior request

    Bilateral framework

    The exchange of information in tax matters upon a prior request is made with the jurisdictions with which a double taxation agreement (DTA) or a tax information exchange agreement (TIEA) has been signed, and is in force.

    Framework of the multilateral Convention of the Council of Europe and the OECD (Convention)

    The Convention can be signed by the member states of the Council of Europe and the countries that are members of the OECD, and in the version amended by the Protocol of 2010, by non-member states.

    Once it is in force in the signatory jurisdictions and in Andorra, there are obligations to exchange tax information upon prior request and to exchange spontaneously with all. Therefore, the list of jurisdictions with which information is exchanged in these modalities continues to evolve over time, and Andorra acquires a commitment to exchange without the possibility to choose.

    List of jurisdictions where the convention has been signed and ratified

    Framework of the Agreement between the Principality of Andorra and the European Union concerning the automatic exchange of financial account information to improve international tax compliance

    The framework of this Agreement envisages this type of information exchange with the Member States of the European Union.

  • Models of the documentation for the Exchange of information in tax matters upon prior request