Two subspecies, with Andreaea flexuosa subsp. flexuosa occurring in Victoria. Andreaea flexuosa subsp. luisieri is endemic to Madeira Island and is most easily distinguished from A.flexuosa subsp. flexuosa by the bistratose patches of cells in the apical half, especially on the margins, and incurved margins toward the apex (Sérgio & Sim-Sim 2012). See A.flexuosa subsp. flexuosa for full profile.
Sérgio, C.; Sim-Sim, M. (2012). Andreaea flexuosa R. Brown bis subsp. luisieri Sérgio et Sim-Sim (Andreaeaceae), a new taxon from Madeira Island.. Cryptogamie, Bryologie33: 271–277.