Trust and trust laws and decrees
Law No. 123 of August 5, 2019 - Amendments to the legislation on trusts
Current text
Decree Law May 13, 2015 No. 70 - Control requirements for those who have relations with the Public Administration
Current text
Qualified Law January 26, 2012 No. 1 - Provisions for the activation and operation of the Court for Trust and Fiduciary Relations
Current text
Constitutional Law January 26, 2012 No. 1 - Establishment of the Court for Trust and Fiduciary Relations
Current text
Delegated Decree No. 51 of March 16, 2010 - Identification of the necessary procedures for keeping accounts of administrative facts relating to assets in trust
Current text
Delegated Decree No. 50 of March 16, 2010 - Registration and maintenance of the register of trusts and methods of endorsement of the event book
Current text
Delegated Decree March 16, 2010, No. 49 - Office of professional trustee
Current text
Law March 1, 2010, No. 43 - The institution of trusteeship
Current text
Law No. 42 of March 1, 2010-The Institute of the Trust
Consolidated text in effect from 12/27/2021
Consolidated text in effect from 11/24/2019 to 12/26/2021
Consolidated text in effect from 05/08/2019 to 23/11/2019
Consolidated text in effect from 12/07/2013 to 04/08/2019
Law No. 165 of November 17, 2005 - Law on Enterprises and Banking, Financial and Insurance Services LISF
Current text
Decree No. 86 of June 10, 2005 (repealed) — Registration, maintenance, and consultation of the Trust Register and methods for certification of the Trust Events Book
Text in force
Decree No. 84 of June 8, 2005 — Formalities and communications to the Tax Administration regarding the income generated by the trust
Text in force
Decree No. 83 of June 8, 2005 (repealed) — Identification of the necessary procedures for the accounting of administrative events related to assets in Trust
Text in force
Law No. 38 of March 17, 2005 — Tax regime of trusts governed by the law of the Republic of San Marino administered by authorized trustees
Text in force
Law No. 37 of March 17, 2005 (repealed) — Institute of the Trust
Text in force