The new trust law of San Marino

Gennaio 1, 2006

Paolo Gaeta – Trust Quarterly Review

For the first time, a trust law hase been written and enacted in the Italian language. But this law in not Italian. On march 17 2005 the Republic of San Marino enacted two laws: no. 37, containing the general private-law discipline of trusts and no.38, setting out the tax treatment of trusts.