Andorra MOF Announces Approval of Amendments to Special Individual Income Tax Regime for Nonresident Workers

The Andorran Ministry of Finance Nov. 18 announced the approval of amendments to the special individual income tax (IRPF) regime for nonresident taxpayers (IRNR). The amendments include measures to allow: 1) companies resident or established in Andorra and subject to the Andorran Social Security Fund (CASS) regime to electronically apply for the IRNR on behalf of their cross-border and seasonal workers; and 2) cross-border and seasonal workers to be taxed in accordance with the general IRPF rules, and to apply the CASS and 3 percent deductions, the minimum personal exemption of 24,000 euros (US$27,669), and the tax rate reduction. [Andorra, ...