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BMW, Mercedes and Audi in Andorra: Registration Comparison Guide
Three brands. Three lineups. One Andorran dealership. A comparison that takes the guesswork out of which marque returns the biggest saving — and which model, in which use case, makes the strongest case for registration in the Principality.
BMW, Mercedes-Benz and Audi collectively account for the majority of premium vehicle registrations in Andorra. All three are available under one roof at Cotxes Andorra in Escaldes-Engordany, which simplifies the logistics considerably. But not all models — and not all brands — perform equally when you run the numbers against the French and Spanish tax frameworks. This article does that work for you.
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Why German Brands Dominate Andorran Registrations
Andorra applies the IGI (Impost General Indirect) at 4.5% on vehicle purchases. That rate applies across the board — petrol, diesel, hybrid, electric, high-emission or low-emission. There is no ecological surcharge, no luxury tax, no progressive registration fee based on CO2. A vehicle registered in Andorra simply pays 4.5% and that is the end of it.
By contrast:
- France: 20% TVA on the full purchase price, plus the malus ecologique (ecological surcharge), which reaches up to 60,000 EUR on high-emission vehicles in 2026. The malus scale is progressive and applies above 123 g CO2/km.
- Spain: 21% IVA on the full purchase price, plus the IEDMT (registration tax), which reaches 14.75% of the taxable value for vehicles above 200 g CO2/km.
German premium brands — BMW M, Mercedes AMG, Audi RS — sit squarely in the highest tax brackets in both countries. That is precisely why they appear in such numbers on Andorran plates.
Three structural advantages explain why BMW, Mercedes and Audi specifically dominate:
- Competitive ex-VAT factory pricing in Germany. German manufacturers price ex-works in euros, with VAT reclaimed efficiently by intermediaries. The purchase price base is clean and documented.
- COC availability. The European Certificate of Conformity (COC) is essential for Andorran registration and is easily obtained for vehicles from German manufacturers. Without a COC, the registration dossier stalls.
- Official presence at Cotxes Andorra. All three brands — alongside Lamborghini, Ferrari, Maserati and Range Rover — are available through Cotxes Andorra, the Principality’s main multi-brand dealership located in Escaldes-Engordany. Ordering, delivery and after-sales service can all be handled locally, which simplifies the process and shortens the timeline.
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2025 Registration Volumes in Andorra: The Hierarchy
Precise official statistics are not published at model level, but volume estimates based on registration activity in the Principality give a clear picture of the hierarchy:
| Brand | Estimated 2025 Andorran registrations | Primary segments |
|---|---|---|
| Mercedes-Benz | ~350 total | AMG GLE, G-Class, EQS, CLE |
| BMW | ~200 total | M3, X5 M, iX, i7, M5 |
| Audi | ~180 total | RS6 Avant, RS Q8, e-tron GT, Q8 |
Mercedes leads by volume — driven partly by the G-Class, which remains a fixture in Andorra regardless of the tax environment. BMW is the strongest performer in the performance saloon segment. Audi’s RS6 Avant is disproportionately popular relative to its French and Spanish registration numbers, a reflection of the particularly punishing malus that applies to the Avant’s twin-turbo V8.
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BMW: Model-by-Model Registration Comparison
BMW’s positioning in Andorra is anchored by the M-series and the i-series. The M3 Competition, X5 M and i7 cover the three dominant buyer profiles: performance saloon, performance SUV and electric flagship.
The table below compares the estimated total registration cost in Andorra against the equivalent in France (TVA + malus) and Spain (IVA + IEDMT), showing the net saving each route offers.
| Model | Ex-VAT price | IGI (4.5%) | France: TVA + malus | Spain: IVA + IEDMT | Saving vs France | Saving vs Spain |
|---|---|---|---|---|---|---|
| BMW M3 Competition | 85,000 EUR | 3,825 EUR | 17,000 EUR + 25,000 EUR = 42,000 EUR | 17,850 EUR + 8,500 EUR = 26,350 EUR | ~38,175 EUR | ~22,525 EUR |
| BMW X5 M | 130,000 EUR | 5,850 EUR | 26,000 EUR + 40,000 EUR = 66,000 EUR | 27,300 EUR + 12,000 EUR = 39,300 EUR | ~60,150 EUR | ~33,450 EUR |
| BMW i7 | 130,000 EUR | 5,850 EUR | 26,000 EUR + 0 EUR = 26,000 EUR | 27,300 EUR + 0 EUR = 27,300 EUR | ~20,150 EUR | ~21,450 EUR |
Saving = French or Spanish tax cost minus Andorran IGI. Does not include provider fees (typically 1,500 to 2,800 EUR) or ancillary registration costs. France malus based on 2026 scale: M3 Competition ~350 g CO2/km; X5 M ~390 g CO2/km; i7 electric (0 g). Spanish IEDMT applied at ~10% for M3 and ~9.2% for X5 M on taxable value. Electric vehicles exempt from both French malus and Spanish IEDMT.
The X5 M makes the most compelling case in pure saving terms. At 130,000 EUR ex-VAT, the difference between registering in France and registering in Andorra amounts to over 60,000 EUR — before counting any deductibility through an Andorran company structure. The i7, despite being electric and therefore exempt from the malus and IEDMT, still generates a meaningful saving: 20,000 to 21,000 EUR, simply from the IGI-versus-TVA differential.
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Mercedes-Benz: Model-by-Model Registration Comparison
Mercedes-Benz holds the top spot by volume in Andorra. The AMG GLE 63, G 63 AMG and EQS 580 represent the three pillars of its Andorran popularity: high-performance SUV, automotive icon and electric flagship.
| Model | Ex-VAT price | IGI (4.5%) | France: TVA + malus | Spain: IVA + IEDMT | Saving vs France | Saving vs Spain |
|---|---|---|---|---|---|---|
| Mercedes AMG GLE 63 | 130,000 EUR | 5,850 EUR | 26,000 EUR + 30,000 EUR = 56,000 EUR | 27,300 EUR + 12,000 EUR = 39,300 EUR | ~50,150 EUR | ~33,450 EUR |
| Mercedes G 63 AMG | 230,000 EUR | 10,350 EUR | 46,000 EUR + 50,000 EUR = 96,000 EUR | 48,300 EUR + 20,000 EUR = 68,300 EUR | ~85,650 EUR | ~57,950 EUR |
| Mercedes EQS 580 | 130,000 EUR | 5,850 EUR | 26,000 EUR + 0 EUR = 26,000 EUR | 27,300 EUR + 0 EUR = 27,300 EUR | ~20,150 EUR | ~21,450 EUR |
G 63 AMG France malus based on ~380 g CO2/km. Note: French malus is capped at 60,000 EUR; figure above reflects the pre-cap calculation for illustration — actual cap would apply if the formula exceeds 60,000 EUR. Spanish IEDMT for G 63 AMG based on ~8.7% effective rate on taxable value. EQS 580 fully electric: 0 g CO2/km, exempt from both malus and IEDMT.
The G 63 AMG numbers are in a category of their own. At 230,000 EUR ex-VAT, the gap between Andorran and French registration costs approaches 86,000 EUR. This is why the G-Class is consistently the most discussed model among buyers exploring Andorran registration for the first time. The saving is not marginal — it is structural, and it explains why Andorra sees G-Class units arriving from across Europe.
The AMG GLE 63 sits in the sweet spot of the market: high enough in price and CO2 emissions to generate a serious saving (50,000 EUR versus France), accessible enough in terms of order timelines, and practical enough for daily use in Andorra and on cross-border journeys.
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Audi: Model-by-Model Registration Comparison
Audi’s Andorran lineup is dominated by the RS6 Avant, RS Q8 and e-tron GT RS. The RS6 in particular has a disproportionately large presence given Audi’s overall market share — a product of its extremely high malus rating in France combined with strong brand loyalty among Audi drivers.
| Model | Ex-VAT price | IGI (4.5%) | France: TVA + malus | Spain: IVA + IEDMT | Saving vs France | Saving vs Spain |
|---|---|---|---|---|---|---|
| Audi RS6 Avant | 120,000 EUR | 5,400 EUR | 24,000 EUR + 20,000 EUR = 44,000 EUR | 25,200 EUR + 10,000 EUR = 35,200 EUR | ~38,600 EUR | ~29,800 EUR |
| Audi RS Q8 | 145,000 EUR | 6,525 EUR | 29,000 EUR + 30,000 EUR = 59,000 EUR | 30,450 EUR + 13,000 EUR = 43,450 EUR | ~52,475 EUR | ~36,925 EUR |
| Audi e-tron GT RS | 130,000 EUR | 5,850 EUR | 26,000 EUR + 0 EUR = 26,000 EUR | 27,300 EUR + 0 EUR = 27,300 EUR | ~20,150 EUR | ~21,450 EUR |
RS6 Avant malus based on ~290 g CO2/km. RS Q8 malus based on ~320 g CO2/km. Spanish IEDMT for RS6 based on ~8.3% effective rate; RS Q8 based on ~9% effective rate. e-tron GT RS fully electric: 0 g CO2/km, exempt from both malus and IEDMT.
The RS6 Avant is the standout case for Audi buyers. In France, a 120,000 EUR ex-VAT RS6 accumulates 44,000 EUR in TVA and malus — more than a third of the purchase price again, paid to the French Treasury. Registering the same vehicle in Andorra costs 5,400 EUR in IGI. The net saving: nearly 39,000 EUR. For a vehicle widely regarded as one of the most practical performance cars on the market, those numbers explain its prominence in the Andorran registry.
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Which Brand Wins Per Use Case?
Brand loyalty matters, but so does the specific use case. Here is an honest breakdown of which brand and model to consider depending on what you are actually looking for.
Performance Saloon
BMW M3 Competition vs Mercedes AMG C 63
The M3 Competition remains the benchmark in this segment and the stronger Andorran choice. The saving versus France (~38,000 EUR) is similar for both models, but the M3’s availability through Cotxes Andorra and its strong secondary market in the Principality give it a logistical edge. The AMG C 63’s hybrid system also introduces additional complexity for cross-border insurance coverage. Verdict: BMW M3 Competition.
Premium SUV
Mercedes GLE 63 AMG vs BMW X5 M
Both are available at Cotxes Andorra. The X5 M generates a slightly larger saving versus France (60,000 EUR versus 50,000 EUR for the GLE 63), but the GLE 63 has the higher volume in Andorra and shorter typical order lead times. If saving is the primary driver: BMW X5 M. If availability and resale liquidity matter: Mercedes GLE 63 AMG. Verdict: context-dependent — edge to BMW X5 M on saving, edge to Mercedes GLE 63 on availability.
Electric Luxury
Audi e-tron GT RS vs BMW i7
Electric vehicles do not benefit from the malus/IEDMT differential, so the saving is the same for all three brands in this segment: roughly 20,000 EUR versus France or Spain. The choice here is purely a product question. The e-tron GT RS is the sportier, lower option; the i7 is the full luxury sedan. The BMW i7 M70 edges ahead on interior quality and overall refinement. Verdict: BMW i7 for luxury; Audi e-tron GT RS for performance.
Ultimate GT
Mercedes G 63 AMG vs BMW M5
If budget is not a primary constraint and the goal is maximum Andorran saving, the G 63 AMG wins by a significant margin — the saving versus France can approach 86,000 EUR. The BMW M5 (PHEV in its current generation) is a more refined long-distance GT but generates a smaller saving due to its lower CO2 classification under French tax rules. For pure financial optimisation: Mercedes G 63 AMG. For daily driving versatility: BMW M5.
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Cotxes Andorra: The Multi-Brand Dealership in Escaldes-Engordany
All three brands covered in this article — BMW, Mercedes-Benz and Audi — are available through Cotxes Andorra, the Principality’s main premium multi-brand dealership. Located in Escaldes-Engordany (the urban district immediately adjacent to Andorra la Vella), Cotxes Andorra represents:
- BMW and MINI
- Mercedes-Benz and AMG
- Audi and Volkswagen Group high-performance lines
- Lamborghini
- Ferrari
- Maserati
- Range Rover / Land Rover
This concentration under one roof is unusual in Europe and is one of the reasons Andorra has developed as a premium registration hub. For a buyer comparing BMW versus Mercedes versus Audi, a single visit to Escaldes-Engordany covers all options. Lead times, current stock, specification options and local pricing can all be assessed in one appointment.
Cotxes Andorra services include:
- New vehicle orders: factory orders across all represented brands, with standard lead times of 3 to 9 months depending on model and specification.
- Approved used vehicles: pre-owned stock with Andorran history, often including vehicles from corporate users or Andorran residents trading up.
- After-sales and servicing: manufacturer-approved workshop on site, with trained technicians for each represented brand.
- Delivery logistics: coordination with registration specialists for COC documentation and pre-registration preparation.
The dealership does not handle the registration process itself — that is managed through specialist providers or independent brokers. But having the dealership and the registration process in the same Principality significantly reduces logistical complexity compared to purchasing from Germany or France and then managing a cross-border registration.
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The Registration Process: What to Expect
Whether you choose BMW, Mercedes or Audi, the registration timeline and process are broadly the same. The key steps:
- Establish your legal framework. Genuine Andorran residency (with valid residence permit) or an active Andorran company with real economic substance. There is no workaround for this requirement. Tax authorities in France and Spain actively monitor foreign-registered vehicles, and a vehicle used habitually in a country by a resident of that country is required to be registered there, regardless of the brand.
- Order the vehicle. Via Cotxes Andorra or, in some cases, directly through a German or French dealer with export pricing and COC documentation.
- Prepare the registration dossier. COC, purchase invoice, proof of residency or company registration, identity documents, Andorran insurance certificate.
- Pass the Andorran ITV (vehicle inspection). New vehicles pass quickly. Used vehicles may require minor adjustments.
- Submit the dossier to the Govern d’Andorra. The registration authority issues the permis de circulacio and authorises plate production.
- Receive plates and documentation. Total timeline from vehicle delivery to plates in hand: 3 to 8 weeks.
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How Drive-Andorra Works: Independent Broker, No Commitment
Drive-Andorra is an independent registration broker. The role: compare the offers of 3 to 5 specialist providers active in Andorra, present the results within 24 hours, and let the buyer choose. The service is free and carries no obligation — there is no referral fee added to the specialist’s price, and the comparison is unbiased.
This matters for BMW, Mercedes and Audi registrations in particular because pricing and service quality vary significantly between specialists. Some focus on volume and offer leaner fees on common models (M3, GLE 63). Others specialise in high-value or unusual cases (G 63 AMG, Lamborghini, electric fleet). A comparison across 3 to 5 providers takes 24 hours and costs nothing. Going direct to the first provider you find can cost several thousand euros more than necessary.
To start a comparison for your BMW, Mercedes or Audi: use the eligibility check or submit a request directly through the home page.
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Frequently Asked Questions
Do I need to be physically resident in Andorra to register a BMW, Mercedes or Audi there?
Yes — or you need an active Andorran company with genuine economic substance. “Genuine” means real commercial activity, a registered office with actual operations, and a documented reason for the company to own the vehicle. Setting up a shell company with no real activity is not a valid route and carries serious legal and tax risk. A reputable specialist will tell you this clearly at the outset.
Can I use the vehicle in France or Spain after Andorran registration?
Yes, under conditions. If you are a resident of France or Spain, you can cross borders regularly but the vehicle must not be habitually used in your country of residence without a documented usage framework (typically a company vehicle contract or a formal cross-border usage agreement). French and Spanish tax authorities are increasingly active in monitoring foreign-registered vehicles on domestic roads.
Is the saving the same for all three brands?
No. The saving depends on the ex-VAT price and the CO2 emissions of the specific model. High-CO2 vehicles (G 63 AMG, X5 M, RS Q8) generate the largest savings because they attract the highest malus and IEDMT rates. Electric vehicles (EQS 580, i7, e-tron GT RS) generate a smaller saving because neither France nor Spain applies a malus or registration surcharge to zero-emission vehicles — the saving is purely the IGI-versus-TVA differential.
How long does registration take after delivery?
3 to 8 weeks from the date the vehicle arrives in Andorra, assuming the documentation dossier is complete. The ITV inspection can often be booked quickly for new vehicles. Delays typically arise from incomplete COC documentation or high volume at the Govern d’Andorra during peak periods (January and September).
Can I order my BMW, Mercedes or Audi directly at Cotxes Andorra?
Yes, if you have Andorran residency or an eligible Andorran company. Cotxes Andorra handles factory orders for all represented brands. If you purchase through a German or French dealer for export, the vehicle will need to be brought to Andorra for the ITV inspection and registration dossier submission — a specialist can manage this logistics.
What happens to the vehicle at the end of the ownership period?
Andorran-registered vehicles can be resold within Andorra, re-imported into France or Spain (with relevant import taxes applying), or sold to buyers in other markets. If you are exiting Andorra after selling the company through which the vehicle was held, a specialist can advise on the most tax-efficient exit route. Timelines and residency commitments should be factored into the overall cost-benefit analysis before purchase.
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Summary: Which Brand and Model to Choose?
| Use case | Best option | Net saving vs France | Net saving vs Spain |
|---|---|---|---|
| Performance saloon | BMW M3 Competition | ~38,000 EUR | ~22,000 EUR |
| Premium SUV (maximum saving) | BMW X5 M | ~60,000 EUR | ~33,000 EUR |
| Premium SUV (availability) | Mercedes AMG GLE 63 | ~50,000 EUR | ~33,000 EUR |
| Ultimate GT / status | Mercedes G 63 AMG | ~86,000 EUR | ~58,000 EUR |
| Electric luxury | BMW i7 | ~20,000 EUR | ~21,000 EUR |
| Electric performance | Audi e-tron GT RS | ~20,000 EUR | ~21,000 EUR |
| Long-distance estate | Audi RS6 Avant | ~39,000 EUR | ~30,000 EUR |
| High-performance SUV coupe | Audi RS Q8 | ~52,000 EUR | ~37,000 EUR |
No single brand wins across all categories. BMW leads in performance saloons and SUV saving. Mercedes leads in volume, the G-Class segment and overall prestige. Audi’s RS6 Avant is the standout value proposition for buyers who need a practical, fast estate. The right choice depends on your use case, your preferred brand, and your legal framework in Andorra.
For a personalised saving estimate and a free comparison of 3 to 5 Andorran registration specialists, see our luxury cars and tax saving guide or read more about importing a car to Andorra from Germany.