We are pleased to present the updated Country Profile (PDF 350 KB) of the Republic of San Marino, prepared by ANIS (the National Association of San Marino Industry) in cooperation with the KPMG Tax & Legal team.

The last few years have witnessed important reforms in corporate and tax law in the Republic of San Marino, along with an ever-increasing number of TIEAs (Tax Information Exchange Agreements) and treaties against double taxation. Tax residence has recently been the focus of particular attention. This is all happening because of the Republic’s gradual move to open up to foreign markets and attract foreign investors, by offering greater transparency and clarity. The Country Profile (PDF 371 KB) describes these changes in detail.

We hope you find it useful and can circulate it within your international practice and to clients.

Should you have any questions, please do not hesitate to contact us.

Kind regards,

KPMG, Studio Associato - Consulenza legale e tributaria

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