Andorra Eases Access to Cross-Border Worker Program with New Measures
The government of Andorra has recently introduced changes to the regulation concerning the Income Tax for non-resident taxpayers (IRNR). These adjustments aim to ease access to the special regime designated for cross-border and temporary workers. The announcement was made through a statement on Tuesday, reflecting the government’s ongoing commitment to streamline and digitize fiscal procedures within the Department of Taxes and Borders.
New Measures for Cross-Border Workers
The updated regulations enable employers to process applications electronically on behalf of their employees. This shift is intended to optimize resources and reduce the long queues typically seen during winter at public service offices.
Key Features of the Special Regime
- Non-resident workers can now access the general tax rules of the IRPF.
- Eligible workers can benefit from deductions applicable under the CASS and a 3% rate.
- A personal minimum exemption of €24,000 is established.
- Tax allowances and bonuses are available to qualified workers.
The changes are expected to impact around 5,000 temporary workers and the companies that employ them, simplifying administrative processes significantly. This initiative not only supports the workforce but also enhances operational efficiency for businesses within the Principality.
