This is one of the star questions, how to domicile my company in Andorra. Many people want to go into business to the principality, but not have an office or fixed location. They come here several days a month, do their work and go back to their homes, they do not require an office anywhere.
This is problematic, since every society has to have a domiciliation within the country, but in many cases that would skyrocket the initial investment. Then, the investor finds that to have a business in the principality, he does not only have to create a company, but has to have a local for it. To make matters worse, the requirements put by the government (extinguisher + light box) complicate the domicile of a company anywhere. This is one of the shortcomings of the Andorran legislation that is being asked to be corrected, as it complicates the lives of foreign investors a lot, but in the meantime there are solutions for this.
Some people who know people here, domicile the society in the house of those people. That is fine, but it is also a problem at the level of roles and other types of issues. In the end if they are good friends, that's no problem, but in other cases someone can have access to confidential documentation of the company without any control.
Another, more professional solution is that an Andorran company buys 1% of the new company (a share that does not carry any political rights) and both can share a light box and extinguisher, being domiciled in the same point. Basically, there will be two or more companies domiciled in the same place, but in a way that complies with the regulations, as there is a partner in common. This allows what was wanted in the first place (domiciliation) in a legal and painless way for the foreigner.
Tax domiciliation is one of the issues that gives rise to many problems in Andorra and prevents many investments from coming to fruition. At least there are ways to counteract this problem and get access to the principality at a lower cost to the investor.