One of the special regime that we have dealt with in the past is what allows us to create a company in Andorra to serve as a cash register for the international treasury of a multinational entity (intra-group financial transactions). This regime is quite unusual and also confusing to understand, so we will explain what is the operation of these types of cash companies.
Multinational companies generally have a large number of societies spread out over the world, without going into details, this involves different levels of liquidity, different currencies and different ways of functioning. If each company treats its liquidity without having the global map of the multinational, a truly optimum cash management would never be achieved. To solve this, it is necessary to have an entity that concentrates all the cash responsibilities at the global level. To this end, companies are created that act as a unique way to manage the liquidity of the multinational, which in many cases can be very high. They manage the transfers between companies, the use of some liquidity, the exchanges between currencies etc ... In general everything related to the "cash box of the company". From all this it follows that these societies are for multinationals of a certain size and also require complicated management.
Of course, companies of a certain size that require having such a cash box also need a potentially neutral or zero taxation. This is why the tax system was created in Andorra, which is the highest point because of the complexity of the activity and the large size and prestige of the companies it tries to reach. That is why it is also the special regime that fewer companies have under its umbrella. This does not prevent it from being a very interesting option for certain companies with the requirements mentioned above, since it is especially acceptable for the type of entity that requires these services. That is, for a company that requires an international box the Andorran option is very economical.