Buying real estate, incorporating a company, drafting a will, or obtaining a power of attorney for residency procedures: in Andorra, as elsewhere, certain life events require a visit to a notary. But the Andorran notarial system has certain distinctive features that often surprise French nationals, starting with the absence of a public land registry and the role of tax collector entrusted to the notary. This guide details the role of the notary in Andorra, the local specifics of the profession, the most common procedures, the five active notary offices in the Principality, and the fees to expect.
The Role of the Notary in Andorra: A Public Official at the Heart of Private Law
The Andorran notary is a legal professional who holds a public office. The law entrusts the notary with the duty of acting as a public official in all private law matters that the parties wish to establish or declare without going before a judge. In practice, the notary authenticates contracts and extrajudicial documents, keeps them on file in his or her office, and issues copies to the parties who need them.
The profession is now governed by the 2021 Law on the Consolidated Text on the Notarial Profession, which replaced the previous laws governing the profession (the 2017 Law on the Notarial Profession and the 2020 Law that amended it). The institution, however, has much older roots: the role of the notary in Andorra dates back to the Second Paréage of 1288, making it one of the most deeply rooted legal professions in the Principality.
Several principles underpin the practice of the profession:
- Free choice of notary: Each party is free to choose the notary's office that will draw up its deed;
- the mandatory nature of the service: a notary may not refuse to execute a deed that falls within the scope of his or her duties;
- Impartiality: The notary advises all parties to the transaction—both the buyer and the seller—without favoring the interests of one over the other;
- Document retention: Certified documents are retained for twenty-five years at the law office before being deposited with the General Archive of Protocols;
- Public oversight: Notarial activities are supervised by the ministry responsible for justice, which may conduct inspections and initiate disciplinary proceedings.
A number of notaries limited by law
Unlike France, where there are several thousand notary offices, the number of notaries in Andorra is set by law, and entry into the profession is through a public competitive examination, followed by training, an internship, and taking an oath before the relevant minister. The Principality currently has five active notary offices, all located in Andorra la Vella and Escaldes-Engordany. This scarcity does not pose a problem in terms of access to services: the offices are accustomed to handling a large volume of legal documents, particularly for foreign investors and residents, but it does require making appointments well in advance, especially for the signing of real estate sales deeds.
The Distinctive Features of the Andorran Notarial System Compared to France's
While the Andorran notarial system broadly resembles the French model, there are several differences that anyone planning to make a purchase, move to, or transfer property in the Principality should be aware of.
No public land registry: the notarial registry is considered authoritative
This is undoubtedly the most confusing aspect for a French person. Andorra does not have a public land registry equivalent to France’s land registration service. Proof of real estate ownership is based on the notarial deeds themselves and on the cadastral records maintained by each comú, the municipal administration of each parish. The notary therefore plays an even more central role than in France in ensuring the legal certainty of real estate transactions: it is the notary who verifies the chain of title, the absence of encumbrances, and the cadastral status of the property before the signing.
For foreign buyers, this system has a direct practical implication: the preliminary review conducted by the notary—often supplemented by a review from an attorney—serves as the true guarantee of the transaction. It is therefore essential never to transfer significant funds outside the notary’s system.
The notary, tax collector for the Andorran government
Another distinctive feature: Andorran notaries collect and remit directly several taxes related to the deeds they receive. When purchasing a pre-owned property, the buyer pays the property transfer tax (ITP) at the time the notarized deed is signed. This tax consists of a fixed state portion of 1% and a municipal portion that varies depending on the parish where the property is located: each comú is free to set its own rate by municipal ordinance, within a range of 0.50% to 3%. The total ITP rate can therefore range from 1.5% to 4%, depending on the municipality in question. For a new home sold by a developer, the IGI at a rate of 4.5% applies instead of the ITP. The notary also collects, as applicable, the capital gains tax owed by the seller, for which the sliding-scale rate is phased out after ten years of ownership.
This process greatly simplifies the procedures: the buyer does not need to file a separate tax return for the transfer; everything is settled at the notary's office on the day of signing.
Working Languages
The official language of the Principality is Catalan, and authentic deeds are drafted in that language. In practice, Andorran notary offices work daily with an international clientele: Spanish and French are commonly spoken there, and notaries ensure that each party understands the scope of the deed they are signing, with the assistance of a translator if necessary. For French speakers, the language barrier is therefore not a real obstacle, but it is recommended to mention this when making an appointment.
When do you need to see a notary in Andorra?
The scope of practice for Andorran notaries covers most of the important legal matters in civil and economic life. Here are the most common procedures for foreign individuals and business owners.
Buying Real Estate
Every real estate sale in Andorra is finalized with a notarized deed signed before a notary. The process generally follows these steps: signing a private preliminary agreement with payment of a down payment; the non-resident buyer obtaining the foreign investment authorization issued by the government; notarial verification of the title and encumbrances; and then signing the deed of sale with payment of the balance and taxes. The notary ensures the legality of the entire transaction and protects both parties. For a comprehensive overview of the steps, rates, and tax rules applicable to foreign buyers, see our guide toreal estate investment in Andorra.
Starting a Business
The incorporation of an Andorran company must be carried out through a notarized deed. After obtaining the reservation of the company name and, for foreign partners, the foreign investment authorization, the articles of incorporation—drafted in Catalan—are signed before a notary, and the company is then registered with the corporate registry. The notary verifies the identity of the founders, the payment of the share capital, and the compliance of the articles of incorporation with Andorran law. The steps, timelines, and total cost are detailed in our guide to forming a company in Andorra.
Estates and Wills
Andorran notaries receive authentic wills and enter them in the Register of Last Wills and Testaments, a centralized registry maintained by the Chamber of Notaries. For a French citizen residing in Andorra, drafting a notarized will is a valuable tool for estate planning. Under Andorran law, the law applicable to succession is, in principle, the national law of the decedent at the time of death, with the option to designate another law within the limits provided for by Andorran succession law. Please note: The European Regulation on International Succession does not apply in Andorra, which is not a member of the European Union; however, it may have an impact when assets or jurisdictions located in a member state are involved in the succession. Rules of devolution, taxation, and estate transfer strategies are discussed in our article on succession in Andorra.
Powers of Attorney, Legalizations, and Apostilles
Finally, the notary handles a wide range of everyday legal matters: powers of attorney allowing a third party to sign on your behalf—which is common when a foreign buyer is unable to travel in person—signature authentications, certifications of true copies, affidavits, and sworn statements. Documents intended for use abroad can then be affixed with the Hague Apostille, as Andorra is a party to the convention. These documents often accompany the process of obtaining tax residency in Andorra.
How much does a notary cost in Andorra? Fees and expenses
Andorran notaries’ fees are regulated: for a given transaction, fees are predictable and comparable across different practices, which protects clients from any unpleasant surprises. In real estate transactions, fees consist of a fixed portion and a variable portion calculated based on the value declared in the deed, and generally range from 600 to 1,300 euros for a standard purchase. These fees are incomparable to French notary fees, largely because Andorra’s property transfer tax is much lower than French registration fees.
It is important to distinguish between the various components of what are commonly referred to as notary fees:
For example, for a pre-owned apartment purchased for 500,000 euros, a long-term resident buyer should expect to pay between 7,500 and 20,000 euros in property transfer tax (ITP), depending on the municipality where the property is located (representing an overall rate of between 1.5% and 4%), plus notary fees. The total remains significantly lower than the usual 7 to 8% in fees for an older property in France. A foreign buyer, however, will need to factor in the tax on foreign real estate investment, which took effect in 2024 and was amended in 2025. This tax is progressive and calculated in brackets, based on the number of real estate units in which the investor already holds rights: the rate is 6% for the first bracket (a single-family home or a residence with limited outbuildings) and rises to 10% for investments exceeding these limits. For corporate documents, wills, or powers of attorney, fees are billed per document and provided in a quote by the law firm. The best practice is to request a written estimate of the costs before signing, which all law firms are happy to provide.
The five notary offices currently operating in the Principality
The small number of practices makes the search straightforward: all are located in the center of the country, in Andorra la Vella and Escaldes-Engordany, the Principality’s two main cities. Since July 2025, Mònica Mirabet has succeeded Rosa Maria Ferràndiz, who retired, bringing the number of practicing notaries to five.
How Do You Choose a Notary?
The principle of free choice allows you to choose the law firm that best suits your needs, and the regulated fee structure eliminates price as a deciding factor. The factors that really make a difference lie elsewhere:
- the languages spoken at the firm, particularly French if you are not fluent in either Catalan or Spanish;
- experience in working with foreign investors and handling investment authorization applications;
- the wait times for an appointment, which may vary depending on the department's workload;
- coordination with your other advisors, attorney, accounting firm, or business startup consulting firm.
In a real estate transaction, the choice of notary is, in practice, up to the buyer, even though the parties may agree on a different arrangement.
The Chamber of Notaries and the Profession's Safeguards
All Andorran notaries are required to be members of the Chamber of Notaries, a public-law body with legal personality. The Chamber maintains two key registers: the General Archive of Protocols, which preserves the protocols of notary offices that have ceased operations as well as protocols dating back more than twenty-five years, and the Register of Last Wills and Testaments, which centralizes wills.
Notaries are also subject to Andorran legislation on the prevention of money laundering and terrorist financing, under the supervision of UIFAND, the Principality’s financial intelligence unit. In practice, the notary’s office verifies the identity of the parties, the source of the funds, and the economic rationale behind the transactions before accepting a deed. For a foreign investor, these checks explain the supporting documents required prior to a purchase or the formation of a company, and they contribute to the international credibility of Andorra as a financial center.


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