Protocol of Amendment to the Agreement on Taxation of Savings Income

A first Agreement, signed in 2004, committed San Marino to apply measures equivalent to those laid down in Directive 2003/48 in relation to interest payments paid in the Republic of San Marino in favour of persons resident in an EU member State.
Upon request of the EU, the Agreement was renegotiated and replaced by a Protocol amending it, which implements the OECD Global Standard on Automatic Exchange of Financial Account Information.
 

Agreement

2015

Amending Protocol to the Agreement between the European Community and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (entered into force on 1 June 2016)

2004

Agreement on the taxation of savings income in the form of interest payments, establishing measures equivalent to those laid down in Directive 2003/48/EC (it ceased to have effect)

 


 


 
 
 

Republic of San Marino

Palazzo Begni, Contrada Omerelli n. 31 - 47890 San Marino
segreteria.affariesteri@gov.sm - www.esteri.sm
T +378 (0549) 882 302
F +378 (0549) 882 814