A simple Andorran tax residency certificate has no legal effect

A taxpayer who had been the subject of a tax audit was notified byadministration of a tax assessment.

Following his separation from his partner, he had claimed that he no longer had a residence in France and was therefore not liable for taxes in that country. He intended to prove this by submitting certificates of residence from Andorra.

The reassessment will be challenged all the way to the Administrative Court of Appeals. The court will then rule that the Andorran tax residency certificate alone is not sufficient proof that he was a resident of Andorra.

The court noted that the taxpayer did not provide evidence or claim to have been subject to income tax in that country.

The tax assessment is therefore confirmed.

CAA Lyon, April 29, 2026, No. 24LY00682

This legal watch provided by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can stay legal watch subscribing to the newsletter via this link.