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Andorra

Offshore finance

Economy, tax incentives & labor conditions

Employees of financial and legal institutions must respect the bank secrecy ensured by law. Banks offer numbered accounts.
(Livre , 01/02/2006 , Le guide Chambost des paradis fiscaux )

For private individuals, exemption of income tax, dividends perceived, appreciations, donations or the successions
(Livre , 01/02/2006 , Le guide Chambost des paradis fiscaux )

No income tax nor of inheritance tax.
(L'Expansion , France , 21/01/1999 )