QR codes were mandatory, they follow basically Spain and France and don't want to step out of line. However, you could use a certificate from a friend and no one would check your ID. Courts are super slow, we had a house fire insurance claim that went to court and it took 5 years to get the payment I wanted. In the end, justice was served. You are foreigner and lawyers no how to delay and hope you will have left the︀ country or agree to a pity settlement. Tax authorities are still in their infancy, they︁ do not have the personnel to go deep into someone's tax affairs.
I think you should revisit Andorra.
The restaurant scene has greatly improved over the years, due to the continued influx of expats.
Access to Andorra is easy from the Spanish side, with hardly any mountain roads, from the French side it is a different story, very windy.
The rules for Passive residents are that you have to stay a minimum of 90 days in Andorra, I would agree some passives would have a house in Andorra and live most︀ of the time in Spain or France. Now the tax authorities of both Spain and︁ France want you to prove that Andorra is your tax residency. I have friends that︂ are now forced to stay in Andorra for 183 days so they can spend the︃ rest in Spain.
Andorra banks are scared s**t of money laundering, especially after what happened︄ with BPA. BVI companies, or complex corporate structures and you will find the banks very︅ hard to cooperate with.
As a place of residence, it is great, 4 different school︆ systems, safe country. You have to love the outdoors, winter sports and hiking otherwise it︇ is not the country for you. As for the expat scene, it is the best︈ I have found, it is close knit, very international and welcoming to new expats. I︉ have never had such a rich, in sense of learning and experiencing, and fulfilling expat︊ life. As for Andorrans they keep to themselves mainly.
Unfortunately, there is a serious lack︋ of quality real estate for rent due to a big influx of wealthy expats which︌ means you have to pay top prices.
