Andorra is a country characterized by high legal security thanks to its legal system and institutions.
Legal certainty is a principle recognized and protected by the Andorran Constitution, released on March 14th, 1993.
This principle is an essential pillar of its democratic structure.
The Andorran Constitution defines the Principality as an independent and democratic state, regulated by law and with an institutional organization of the state, based on the principle of separation of powers (legislative, executive and judicial). It establishes the following general principles of the Andorran legal system: legality, hierarchy, publicity of the juridical rules, non-retroactivity of juridical rules that lead to restriction of rights and punishment, responsibility of the administration and prohibition of arbitrary.
The Constitutional Court is eager that these constitutional principles are properly applied by the public authorities.
The principle of legal certainty, being significant to our own legal system, has contributed to the very successful economic development of the Principality since 1950 until today and facilitated local and international investment in Andorra.
Andorra has strengthened the legal security of international investments in its territory with the adoption of a new fiscal framework, the liberalization of foreign investment and the negotiation of agreements to avoid double taxation.