Doing Business In..._2026

ANDORRA Law and Practice Contributed by: Oriol Giró, Laia Bertran, Yaumara Toledo and José Luis Andrés, Emindset Law Firm

Economic rights generally last for the author’s lifetime plus 70 years. Infringement may give rise to injunc - tions, damages, withdrawal or destruction of unlawful copies and, in serious cases, criminal liability. 7.5 Others Trade secrets are safeguarded through confidentiality, contractual and unfair competition rules, provided rea - sonable measures are taken to preserve secrecy. It is recommended to document and notarise the relevant IP, register protectable rights whenever possible, and maintain clear evidence of creation and ownership. Agreements with developers, employees and contrac - tors should expressly regulate confidentiality, IP assign - ment, permitted use and ownership of improvements. Data protection is primarily governed by Qualified Law 29/2021 on Personal Data Protection, as amended by Qualified Law 12/2024, and its implementing regula - tions. The framework is closely aligned with the EU GDPR and regulates lawful processing, transparency, data-subject rights, security, international transfers, breach notification and accountability. Compliance is supervised by the Andorran Data Protection Agency (APDA). The GDPR may also apply directly to Andorran com - panies offering goods or services to, or monitoring, individuals in the European Economic Area. In prac - tice, many Andorran businesses align their policies and procedures with GDPR standards to ensure con - sistent cross-border compliance. 8.2 Geographical Scope Andorran data protection law applies to processing carried out by entities established in Andorra and may also apply to foreign companies targeting or monitor - ing individuals in Andorra. 8. Data Protection 8.1 Applicable Regulations Conversely, Andorran companies offering goods or ser - vices to, or monitoring, individuals in the European Eco - nomic Area (EEA) may be directly subject to the GDPR.

International transfers are restricted where the des - tination does not provide an equivalent level of pro - tection, unless appropriate safeguards or a statutory exception applies. As Andorra benefits from an EU adequacy decision, data may generally flow freely between Andorra and the EEA. 8.3 Role and Authority of the Data Protection Agency The Andorran Data Protection Agency (APDA) is the independent supervisory authority responsible for monitoring and enforcing compliance with Andorran data protection law. It may issue guidance, advise public bodies and organisations, investigate com - plaints, conduct inspections and order controllers or processors to remedy infringements. The APDA may also impose corrective measures and effective, proportionate and dissuasive administrative sanctions. Its supervisory powers do not extend to processing carried out by courts when acting in their judicial capacity. Andorra’s principal forthcoming legal development is the proposed Association Agreement with the Euro - pean Union, which remains subject to completion of the European approval process and approval by ref - erendum in Andorra. If approved, the Agreement will require the progressive incorporation of substantial parts of the EU internal- market acquis into Andorran law, subject to the adapta - tions and transitional periods negotiated for the country. This represents one of the most significant legal and institutional challenges in Andorra’s recent history and will affect numerous areas, including financial servic - es, company law, employment, consumer protection and competition. 9. Looking Forward 9.1 Upcoming Legal Reforms No definitive referendum or entry-into-force date has yet been confirmed. Nevertheless, many recent Andorran laws are already being drafted in alignment with European standards.

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