List of Taxes

The rates applicable are specified in Law 10/2013, of the Andorran National Institute of Finance

[Llei 10/2013, del 23 de maig, de l’Autoritat Financera Andorrana] and specifically in the following articles:

Article 31 - Registration fee for the distribution within Andorra of a Collective Investment Scheme (CIS) under foreign law.

The tax payable is set at a fixed amount of €2.014 per CIS and €1.007 for each of the compartments.