In Andorra there is no tax on property obtained by inheritance subject to taxation at source of the assets located outside of Andorra.
Income Tax Act explicitly states that are not subject to tax and therefore are excluded from the scope of its income following:
The heirs may dispose of their legacy from the time it has concluded without any limitation or condition. The donations also are free of tax burdens.
If you have any questions about inheritance and succession contact team IS21 .