Andorra

Compliance/Financial Considerations

If you intend to do any of the following in Andorra, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial 

U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS 

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws 

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2. 

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to Andorra, consult the campus Research Administration Compliance Office at 642-0120. 

Tax Reporting. The University and its employees may be taxed in foreign countries. The United States does not have a tax treaty with Andorra. For more information about double taxation issues, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance. 

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122. 

Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage.   

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on ANDORRA may be found HERE.

Personal Safety

THE CENTER FOR DISEASE CONTROL (CDC) RECOMMENDS TRAVELERS AVOID ALL NONESSENTIAL TRAVEL TO ANDORRA. TRAVELERS AT INCREASED RISK FOR SEVERE ILLNESS FROM CORONAVIRUS DISEASE (COVID-19) SHOULD CONSIDER POSTPONING ALL TRAVEL, INCLUDING ESSENTIAL TRAVEL, TO ANDORRA. COVID-19 RISK IS HIGH IN ANDORRA AND MEDICAL CARE MAY BE LIMITED.

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu.

If you are traveling to Andorra on University-related business, please sign up for the University’s travel insurance program by going here. For more information on the travel insurance program, please go here.

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic. 

Nonviolent crime poses a low threat to foreign nationals and is concentrated in tourist areas. Thieves typically target purses, bags, wallets, smartphones, and other electronic devices.  These opportunistic crimes can occur anywhere, but especially at ski resorts. Foreign nationals are typically targeted by criminals due to their perceived wealth. 

Crimes against foreign nationals are more likely to escalate late at night and criminals often act alone.

Overall, the threat of violent crime in Andorra is minimal; foreign nationals are rarely targeted by criminals. Violent crime, including assault, poses the greatest threat in Andorra la Vella. Criminals may use force if a victim resists.

Gender-based violence and/or discrimination poses a minimal threat to foreign nationals.  Verbal and sexual harassment is rare.  Anti-LGBT violence does not systemically occur in Andorra.

Legal/Political

Criminal Penalties: While you are traveling in Andorra, you are subject to its laws. 

Regardless of local law, you can be prosecuted in the United States under U.S. law if you:

  • Engage in sexual conduct with children or use/disseminate child pornography in a foreign country
  • Buy pirated goods

Arrest Notification: If you are arrested, you should ask police or prison officials to notify the U.S. Embassy immediately. 

  • If you violate Andorra’s laws, even unknowingly, you may be expelled, arrested, or imprisoned.
  • Penalties for possessing, using, or trafficking in illegal drugs in Andorra are severe. You can expect long jail sentences and heavy fines.
  • Driving under the influence could land you immediately in jail.
  • Your U.S. passport won’t help you avoid arrest or prosecution.

LGBTI Rights: The LGBTI community in Andorra is not as visible or as politically organized as in neighboring countries. Andorran law prohibits discrimination against LGBTI persons.

  • Since 2014, Andorra allows for civil unions for same-sex couples. According to Andorran law 34/2014, the same-sex “civil union” is accorded all of the same benefits as a “marriage” and differs in name only. 
  • Andorra recognizes same-sex marriages performed in other countries where it is legal as long as neither spouse is an Andorran citizen. If one or both spouses are Andorran, the same-sex marriage performed elsewhere would be recorded in Andorra’s Civil Registry as a “civil union.”