Article 34 of San Marino Law No. 141 of November 12, 2025, replaced Article 104 of Law No. 166 of December 16, 2013, as amended.
ApprofondimentiCircolariMemorandum N. 25 March 19, 2026 San Marino – 10% withholding tax on payments made to non-residents for the use of property located in San Marino
19 March 2026