Source-cited draft: company formation & entity choice for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | The two principal corporate forms are the SRL (società a responsabilità limitata / limited liability company) and the SPA (società per azioni / joint-stock company). Incorporation is done by notarial deed and registration in the companies register held by the Office for Economic Activities. | |
| SRL (limited liability company) | Società a responsabilità limitata — quota capital; can have a sole memberSan Marino Company Law | |
| SPA (joint-stock company) | Società per azioni — share capital; can have a sole memberSan Marino Company Law | |
| SRL minimum capital | EUR 25,500San Marino Company Law | |
| SRL capital payment timing | Half paid within 60 days of registration, balance within 3 years; if sole member, full amount within 60 daysSan Marino Company Law | |
| SPA minimum capital | EUR 77,000San Marino Company Law | |
| SPA capital deposit | Full share capital deposited into a corporate bank account prior to incorporationSan Marino Company Law |
The two principal corporate forms are the SRL (società a responsabilità limitata / limited liability company) and the SPA (società per azioni / joint-stock company). Incorporation is done by notarial deed and registration in the companies register held by the Office for Economic Activities.
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Other San Marino computations in the OpenAccountants library.
| Sole proprietorship | Lavoro autonomo individuale / impresa individuale — available for individuals carrying on business or a professionSan Marino Company / Economic Activity Law |
| Director residence requirement | Generally at least one director must be resident in San MarinoSan Marino Company Law |
| Incorporation procedure | Articles of incorporation drafted and executed by notary, registered with the tax registration office, then entered in the companies register at the Office for Economic Activities; an economic-activity licence is required to operateSan Marino Company Law |
| Minimum members / directors | One shareholder and one director sufficient for both SRL and SPASan Marino Company Law |
| Core annual compliance | Keep statutory accounting records, file annual financial statements, file the annual IGR return, and operate ISS/payroll obligationsSan Marino Company Law and Law no. 166 of 16 December 2013 (IGR) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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