Moving from Cyprus to Andorra

I am conducting parallel legal reviews of the key points in the article: passive residency, personal income tax (IRPF), corporate income tax (IS), and tax treaties. Excellent—all key legal checks have been confirmed. Summary of the verified legal information: - **Passive residence (Law 9/2012, Art. 96)**: minimum investment of **1,000,000 €** (reduced to **400,000 €** through the Fons d’Habitatge only). Non-refundable deposit of **€50,000** to the AFA + **€12,000** per dependent. - **IRPF (Law 5/2014, Art. 43)**: flat rate of **10%**. Tax residency = 183 days of presence or center of economic interests in Andorra. - **Corporate Income Tax (Law 95/2010, Art. 41)**: general rate of **10%**. - **Andorra-Cyprus Tax Treaty**: signed and in force (`internacional-20181003a`) — double taxation relief mechanism confirmed. I can now write the full article. Perfect. I now have all the necessary legal information: - **Personal income tax exemption threshold**: **€24,000** (Law 5/2014, Art. 35) — therefore 0% below this threshold, 10% above - **Exemption threshold for savings income**: 3,000 € (Art. 37) - **Dividends from Andorran companies**: exempt from IRPF (Art. 5j) - **Andorra-Cyprus Tax Treaty**: in force, mutual deduction mechanism confirmed - **Passive residence**: €1,000,000 (reducible to €400,000 via the Fons d’Habitatge only) + €50,000 AFA deposit I am now generating the complete HTML file. The article has been delivered. Here is a two-sentence summary: **This article guides expatriates residing in Cyprus under non-dom status—limited to 17 years—through a transition to Andorra, where the permanent tax regime (personal income tax capped at 10%, corporate income tax at 10%, and dividends from Andorran companies exempt from personal income tax) offers a structural alternative with no expiration date.** It covers a comprehensive tax comparison between Cyprus and Andorra, the exact legal requirements for passive residency (€1,000,000 investment + €50,000 AFA deposit, Llei 9/2012, Art. 96), the 2018 Andorra-Cyprus double taxation treaty, a 12-month reverse timeline, the five critical mistakes to avoid, and a FAQ with seven questions.