MORE INFORMATION ON THE LAWS GOVERNING THE APPLICATION TO OBTAIN A RESIDENCE WITH A FAVOURABLE REGIME IN SAN MARINO
Atypical residence subject to a favourable tax regime is granted to natural persons who, not incurring the cases referred to in article 17 paragraphs 1 and 2 of Law no. 118 of 2010, satisfy the following conditions:
have never been fiscally resident in the Republic of San Marino or have not, at the date of entry into force of this article, con…
