THE REGULATORY AND INSTITUTIONAL FRAMEWORK
THE OLDEST REPUBLIC IN THE WORLD
San Marino is a parliamentary Republic, a model of democracy and independence since the 13th Century without interruptions, which is why it has been included in the list of UNESCO World Heritage Sites.
THE SOURCES OF SAN MARINO LAW
The applicable sources of the law in force in San Marino are essentially the Declaration of Citizens’ Rights and Fundamental Principles of San Marino Constitutional Order, the Laws adopted by the Great and General Council (Parliament) and the Decrees adopted by the Congress of State (Government) and ratified by the Great and General Council.
In the absence of law provisions, customary law and ius commune is applied.
THEIR EXCELLENCIES THE CAPTAINS REGENTS
The two Captains Regent represent a super partes body guaranteeing the constitution. They are elected by the Great and General Council from among its members every 6 months, and jointly carry out the functions of Heads of State; they preside over the sessions of the Great and General Council, the Congress of State (Government) and the Council of the XII. They also enact laws.
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THE GREAT AND GENERAL COUNCIL
The Great and General Council is the unicameral Parliament of the Republic of San Marino. It consists of 60 Councillors chosen by direct universal suffrage every five years. The Great and General Council has legislative power, determines the political direction and exercises control functions.
THE CONGRESS OF STATE (GOVERNMENT)
The Congress of State (Government) is the Governing body of the Republic San Marino. It wields the executive power in collegial form. It consists of 10 Secretaries of State (Ministers) vested with specific powers, appointed by the Great and General Council from among its members.
THE LEGAL SYSTEM
The main roles of the legal system, at the top of which is the Chief Magistrate of the Single Court organised into civil, criminal and administrative sections, are the Law Commissioner, who serves as first instance judge, the Appeal Judge and the Highest Judge of Appeal.
THE GUARANTOR'S PANEL
The Guarantors’ Panel on the Constitutionality of Rules, among other functions, monitors compliance of laws, act and lrules having the force of law with the fundamental principles of the legal order.
THE COURT FOR TRUSTS
The Court for Trusts and Fiduciary Relations of the Republic of San Marino, is a unique institution established in 2010. It is competent for all cases and disputes concerning legal relationships deriving from entrustment or confidence, irrespective of the legal system regulating them. The Court, which is organised in a special and independent manner, deals with proceedings in various languages and enjoys international recognition thanks to the standing of specialist judges, the speed and low cost of its proceedings.
DOING BUSINESS, WORKING AND LIVING IN SAN MARINO: SHORT GUIDE
Download the overview of the economic, regulatory and institutional context in San Marino. This practical document supports the strategic evaluations of entrepreneurs, investors and professionals alike.
DO YOU WANT TO FIND OUT HOW TO IMPLEMENT YOUR PLAN IN SAN MARINO?
We will support you every step of the way, with a team of professionals ready and waiting to help you investigate corporate, tax and occupational regulations in San Marino.
HERE ARE THE MAIN ASPECTS THAT OUTLINE A FAVOURABLE ECOSYSTEM FOR THE DEVELOPMENT OF YOUR BUSINESS:
International agreements and relations
Regulatory and institutional framework
Network of universities
A varied and lively economic fabric
Favourable taxation
