| The small independendent country of Andorra has | | | | As well as being a top European ski destination, |
| impressively built her reputation over the last twenty | | | | Andorra is a tax haven with no income tax. |
| years as a country with quality ski resorts, and has | | | | Buying a property in Andorra is often seen as a |
| been successful to the extent that a country with a | | | | route to residency, which entitles people to live in |
| population of 70,000 has attracted ten million tourists | | | | Andorra and benefit from her tax haven status. |
| a year. | | | | To obtain residency in Andorra, applications need to |
| Andorra has spent millions of Euros upgrading her ski | | | | be submitted in Catalan. A notarised copy of the |
| facilities, and millions more improving her infrastructure | | | | applicants passport, birth certificate and a certificate |
| to cope with the extra tourists, with new luxury | | | | of good conduct from the home country are |
| hotels opening in recent years in ski resorts such as | | | | submitted at the same time. According to a local |
| Soldeu. | | | | travel guide residency normally takes between three |
| But the one thing that ski resort needs, Andorra | | | | and six months to be approved. |
| failed to provide at the peak of the season, mid | | | | Once residency is granted, residents are supposed to |
| December to mid March. Snow! | | | | spend six months a year in Andorra, but this isn't |
| In response the Andorra tourist authorities turned to | | | | policed. |
| snow cannons providing a good cover of snow, and | | | | One of the drawbacks for those looking to become |
| in the process nearly emptied the lakes, but for | | | | a resident in a tax haven when considering Andorra |
| many skiers the artificial snow isn't the same as the | | | | has been that the country has no airport of its own, |
| naturally falling snow. | | | | and is unlikely to have ine future given that it is |
| The result was conflicting claims from the authorities | | | | located in the Pyrenees. The nearest airports are |
| who claimed a ten to fifteen per cent drop in ski | | | | Barcelona and Toulouse. |
| holiday tourists, while some local businesses were | | | | Recent improvements in the road from Barcelona to |
| saying it was closer to forty per cent. Whichever | | | | Andorra though have cut the travelling time by some |
| figure it is is bad news for a country that has | | | | thirty minutes to two hours fifteen minutes. |
| invested heavily in the ski holiday market, and who | | | | 'Given the tax advantages Andorra has', note one |
| has an economy relying on good tourist numbers. | | | | Andorra travel guide, 'A two and a quarter hour trip |
| The tourists who did arrive in Andorra were those | | | | to the nearest international airport could be viewed |
| brave enough to book a ski holiday in advance of the | | | | as a small price to pay for those who will be saving |
| ski season starting, but based on the last twenty | | | | substantial amounts of money in tax. Especially when |
| years they had no reason to doubt that Andorra's ski | | | | you consider that their properties could be rising in |
| resorts would have good levels of snow. | | | | value quite significantly in the years to come, and for |
| For those who didn't mind skiing on artificial snow the | | | | those who like skiing it's a holiday and tax paradise in |
| runs were bliss, with few people on the slopes | | | | one.' |
| compared to the normal number during what is | | | | Andorra awaits the new ski season with baited |
| normally peak season. | | | | breath. |