Today’s Andorra belongs to the 2nd century BC. and the 5th century AD like the entire Iberian Peninsula to the Roman Empire (Province of Hispania). The Visigoths followed the Romans, whose king Roderich had to surrender to the Moors around 711, who – coming from Africa – had already conquered the south of the Iberian Peninsula. In 712 the area of what is now Andorra was part of the Arabic “Al-Andalus”.
Medieval and early modern times
When the Moors had to give way to the armies of Charlemagne at the beginning of the 9th century, the area became part of the Frankish Empire. The son of Charlemagne, Louis the Pious, left the area to the Spanish bishop of Seo de Urgel, a city in the Eastern Pyrenees. Secular and ecclesiastical feudal lords fought over the property of Andorra until the 12th century, until it finally came under the feudal rule of the Catalan Bishop of Seo de Urgel. The Count of Caboet and his successor, the Count of Fois, also asserted claims to the area by providing arms assistance in the fight against the Moors. In an arbitration award (Par¨¦age Treaty) dated September 8, 1278, Andorra was declared a Franco-Spanish condominium, which was governed jointly by a Spanish and a French bailiff.
- COUNTRYAAH: See current national flag of Andorra. Download high definition image, and learn flag meanings as well as the history of Andorra flags.
The rights of the counts passed to the French crown in the 16th century, so that the head of state of France, together with the respective bishop of Urgel, led the country’s fortunes. Although the Andorrans had already achieved a certain degree of internal autonomy in the form of a regional council (“Consell de la Terra”, 1419) at the beginning of the 15th century, which was also allowed to pass laws, these were subject to the approval of the Spanish and French co Dependent on princes who were also responsible for all foreign policy decisions. At the end of the 17th / beginning of the 18th century, Andorra had around 3,000 residents. Due to the nature of the mountainous landscape and the lack of other resources, the residents could only survive through trade,
Introduction to democracy
According to AbbreviationFinder, Napoleon Bonaparte declared Andorra a republic in 1806, but it was not until the second half of the 20th century that a modern democratic state was created here: 1966 introduction of statutory social security, 1970 universal suffrage, 1982 separation of executive and legislative branches. In the 1980s, a government sided with the People’s Representation (General Council), which was successively led by Oskar Ribas Reig, Josep Pintat i Solans and then again by Oskar Ribas Reig.
The last bastions of the feudal rulership structures dating from the Middle Ages (which included, for example, a symbolic tribute payment from Andorra to France and Spain) were only abolished by the new constitution of 1993: Andorra became a sovereign principality. Only a minority of Andorra’s population is eligible to vote. The many foreigners who live in the tax haven Andorra are not eligible to vote. Around 75% of the population eligible to vote had voted in favor of a sovereign principality. The co-princes’ fief rights passed to the citizens of Andorra, although the co-princes remained the official heads of state, but the legislation now lies with the General Council. In the same year, Andorra also joined the UN and a year later the Council of Europe.
The most recent time
Andorra has only been charging VAT (4%) since 2006, and EU withholding tax since 2005. Andorrans are still exempt from direct taxes. However, a profit tax of 5% was introduced on economic activities in 2011. An equal tax is levied on company profits.
In the course of the problem of tax evasion, Andorra was also targeted to combat tax evasion. In 2008, the country was the only country alongside Liechtenstein and Monaco on the OECD list of uncooperative tax havens. In 2010, Andorras Foreign Minister signed an agreement to exchange tax data with seven Nordic countries. Andorra was thus removed from the “gray list” of the OECD.