Ireland vs Andorra: which jurisdiction wins?

Ireland vs Andorra — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Ireland	Andorra
Tax headline	12.5% trading, 15% Pillar 2 for large groups	10% corporate, 10% personal
Formation days	5	30
First-year cost	$5,500	$6,500
Treaties	75+	9+
Substance	Substance critical (CFC, BEPS)	Real residency required
Banking	BOI, AIB, plus US bank branches	Andorran banks (Andbank, Crèdit Andorrà)

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