Company Formation in San Marino
Forming a company in San Marino in 2026 under Law 47/2006 on companies as amended by Law 80/2022: choice between general partnership (società in nome collettivo), SRL and SPA, minimum capital of EUR 25,500 for an SRL and EUR 77,000 for an SPA, the EUR 9,000 SRL paid in full within 60 days, contribution timing (half within 120 days, all within three years), cash deposit or bank guarantee, sole-member rules, the notarial deed and its contents, registration with the Economic Activities Office, legal personality on registration, directors and remote board meetings, beneficial owners and the link to tax residence and the new-company tax incentive. Use for setting up a San Marino SRL or SPA, capital requirements, incorporation steps and director questions. Regulated activities and licences need their own law.
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