Trust in San Marino

Definitions by “Court”, we mean the “Court for trusts and fiduciary relationships” referred to in the Constitutional Law of 26 January 2012 n.1; by “Chancellery”, we mean the Chancellery of the Court; for “President” means the President of the Court; “Fiduciary Relationships” means the legal relationships falling within the jurisdiction of the Court; “judicial tax” means the judicial tax referred to in Law 25 July 2003 n.99 and subsequent amendments…

The Court for Trusts and Fiduciary Relationships is established within the ordinary jurisdiction. The Court has jurisdiction over all cases and disputes regarding legal relationships arising from entrustment or trust, such as trusts, fiduciary entrustment, fideicommissum, institutions of fiduciary heirs and similar institutions, regulated by any legal system. The Court does not have jurisdiction over disputes regarding mandates, except when the agent is a perso…

Definitions The following definitions apply: a) «resident agent»: a professional registered in the Register of Lawyers and Notaries or Chartered Accountants or Accountants of the Republic of San Marino; b) «Judicial Authority»: the Court for Trusts and Fiduciary Relationships of the Republic of San Marino; c) «Supervisory Authority»: the Central Bank of the Republic of San Marino; d) «asset»: any right, power, faculty or expectation susceptible to economic eval…