Andorra has not signed a double taxation agreement with the UK or any other nation, therefore the pension rights etc., of anyone leaving the United Kingdom, or other country, to reside in Andorra, are subject to current laws and any subsequent amendments dealing with taxation and annual increments. In some cases it is possible to commute pensions and reinvest in off-shore gilts etc. so as to establish a non-taxable position. Andorra operates a social security system which covers: hospitalisation, dental care, medical consultations, treatment and the cost of prescriptions. There is also an index-linked pension. However, please note that new residents must have a private health plan and are not able to join the pension scheme.

Regrettably this service is not available to "passive" residents (non-employed). New residents must have Private Medical Insurance such as PPP or BUPA.

To qualify to join C.A.S.S. (caixa Andorran de Seguretat Social) applicants must be under the age of 60 and either an Andorran citizen or "resident" in Andorra under work contract, or children of residents, in order to join the C.A.S.S. scheme. It is obligatory for all workers under contract to join the C.A.S.S.