Insolvency & Liquidation · Andorra

Liquidation lawyers in Andorra for directors, creditors and guarantors

Closing an Andorran company, or recovering what a winding-up owes you, happens inside a small legal system with its own bar, its own courts and its own calendar. Tell us what you are facing and we match you with an advocate admitted to the Andorran bar who handles this kind of work.

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Liquidation in Andorra

What a liquidation involves in Andorra

Closing a company in Andorra, or recovering what a winding-up is owed, is handled inside a small, self-contained legal system where procedure matters as much as substance. Andorra has no separate procurador profession: the advocate admitted to the Col·legi Oficial d’Advocats d’Andorra both represents and pleads for you, and proceedings before the Batllia, the Tribunal de Corts and the Tribunal Superior de Justícia are conducted in Catalan. If you are a director, shareholder, creditor or guarantor facing a liquidation, the practical questions are which court hears the matter, which periods are running, and how court fees and legal costs are handled. We match you with liquidation lawyers in Andorra who work in that system every day, so you can decide with clear information.


Andorra in practice

How liquidation-related proceedings work in Andorra

Andorra is a parliamentary co-principality with a self-contained judicial system, its own bar association and its own procedural calendar. Liquidation matters are resolved inside that system, so the practical details below are worth knowing before you instruct anyone.

Who may practise before the Andorran courts

The practice of law is reserved to advocates admitted to the Col·legi Oficial d’Advocats d’Andorra, under Law 48/2014 of 18 December as amended by Law 10/2023. Admission requires the relevant law degree, the Andorran aptitude certificate (certificat d’aptitud) after passing the exams and a supervised practical traineeship. Andorra has no separate procurador, so the same lawyer represents and defends you.

Which courts hear insolvency-related disputes

The Llei qualificada de la Justícia of 3 September 1993 allocates judicial power to the Batlles, the Tribunal de Batlles, the Tribunal de Corts and the Tribunal Superior de Justícia, and separates civil, criminal and administrative jurisdiction. The Batllia d’Andorra hears first instance and investigation, the Tribunal de Corts deals with serious criminal offences, and the Tribunal Superior de Justícia is the highest instance and hears appeals.

Catalan: the language of every filing

Catalan is the sole official language of the State and of judicial activity. Proceedings, filings and judgments are in Catalan, and documents intended for the Andorran courts must be drafted accordingly. For foreign directors and creditors this affects preparation time as much as cost, because the file has to be built in the language the court actually works in.

Court fees and procedural costs

Judicial fees (taxes judicials) exist in Andorra under the Llei de taxes judicials of 22 June 2000. The taxpayer is the claimant or applicant for the court service, and the fee is treated as procedural costs. Criminal proceedings as such are not subject to the fee. Stamped paper is distributed through the Col·legi d’Advocats.

Fees, aid and who bears the cost

Advocates’ fees are freely agreed between client and lawyer, while the Codi de procediment civil governs the costs that the court applies when closing proceedings. Free legal aid is granted by the judge by reasoned order to persons proving insufficient resources, taking account of income, basic expenses, dependent family members and overall patrimonial situation; beneficiaries must report any improvement.

Statute, custom and case law

Andorran civil law is not codified in a single code. It combines statutes on leases, obligations, family, succession and property with the usages and customs of the Principality and the case law of the Tribunal Superior de Justícia. Research in a civil liquidation dispute therefore normally means checking both legislation and jurisprudence before a position is taken.


Common situations

Why an Andorran liquidation rarely follows the script

Three situations we are asked about most often by directors, creditors and owners based outside the Principality.

01

Directors facing insolvency

You are a director or shareholder and trading has stopped, but assets, employees and creditors still have to be dealt with. The first useful step is knowing which Andorran court hears the matter and which periods are already running.

02

Creditors left unpaid

You supplied goods or lent money to an Andorran company that is now being wound up. Ranking and recovery turn on procedure, documentary evidence and the strict time limits applying to enforcement and to appeals against first-instance decisions.

03

Foreign owners and language

You run the Andorran entity from abroad and the file is in Catalan. Filings, hearings and judgments are drafted in that language, so your lawyer has to translate the strategy as well as argue it before the courts.


How we help

What you get when we match you

A short, focused introduction to an admitted Andorran advocate who already works with liquidation-related matters.

Only admitted advocates

Practice in Andorra is reserved to members of the Col·legi Oficial d’Advocats d’Andorra. Every professional we introduce holds the required degree, the aptitude certificate and the practical traineeship set out in Law 48/2014.

One lawyer, not two

Andorra has no separate procurador profession. The same lletrat files, represents and pleads, which shortens the chain of communication and reduces the number of people you have to brief on a company’s history.

Clear expectations on cost

Legal fees are freely agreed between you and your lawyer, so a written estimate can be requested before you instruct anyone. Judicial fees follow the Llei de taxes judicials and are treated as procedural costs; free legal aid may be available.

Local knowledge of the courts

Matters are heard by the Batllia, the Tribunal de Corts and the Tribunal Superior de Justícia, and decided on statute, Andorran custom and the case law of the highest court. The lawyers we match work with those sources daily.


Cross-border matters

Clients also come to us from

Liquidation files in Andorra frequently involve directors, shareholders or creditors based elsewhere in Europe. These are the jurisdictions our enquiries most often come from.

SpainFrancePortugalItalySwitzerlandGermanyBelgiumNetherlandsLuxembourgUnited KingdomIrelandMaltaAustria

Frequently asked questions

Questions about liquidation in Andorra

Do I need a lawyer admitted in Andorra to deal with a liquidation?

In practice, yes. The practice of law in Andorra is reserved to advocates admitted to the Col·legi Oficial d’Advocats d’Andorra under Law 48/2014, as amended. Andorra has no separate procurador, so the same advocate both represents and defends you before the Andorran courts.

What language will my liquidation case be conducted in?

Catalan is the sole official language of the State and of judicial activity. Proceedings, filings and judgments are in Catalan. Your lawyer can explain the strategy to you in another language, but the documents that go before the Andorran courts are drafted in Catalan.

How much do liquidation lawyers in Andorra cost?

Legal fees are freely agreed between you and your lawyer, so you can ask for a written estimate before instructing anyone. Court fees (taxes judicials) are separate: the claimant generally pays them and they are treated as procedural costs. Where insufficient resources are proven, the judge may grant free legal aid.

Which court deals with a contested winding-up dispute in Andorra?

The Llei qualificada de la Justícia of 3 September 1993 structures judicial power into the Batllia, which hears first instance and investigation; the Tribunal de Corts, for serious criminal offences; and the Tribunal Superior de Justícia, the highest instance, which hears appeals.

How long do I have to appeal a decision in a civil liquidation dispute?

An appeal (apel·lació) against a final judgment must be brought within 20 business days from notification, or 13 business days in special procedures. A motion for reconsideration (recurs de reposició) has 13 business days. Business-day counting excludes Saturdays, Sundays, public holidays, August and the Christmas period.

Can creditors based abroad take part in proceedings in Andorra?

Creditors abroad can participate, but the file runs in Catalan and procedural periods are counted in business days, with August and the Christmas period excluded. Enforcement of an executive action has a caducity period of 30 years, yet documentary evidence and timely filings remain decisive in practice.


Next step

Tell us about your Andorran liquidation matter

Describe your situation in a few lines: who you are, what the company does and what has happened so far. We match you with an advocate admitted in Andorra who handles liquidation-related work, and you decide whether to instruct them.

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