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Company Formation

Guides to international company formation, ownership, business substance and ongoing obligations in onshore and offshore jurisdictions.

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Explore the legal and practical steps involved in establishing a business abroad. These articles examine corporate forms, ownership, governance, operating requirements and the relationship between incorporation and genuine business activity. Read each jurisdiction guide alongside the related international taxation articles to understand both the company structure and its tax implications.

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San Marino Company Formation: Tax and Dividends in 2026

14 September 2026 · Avv. Daniele Bertaggia

San Marino company formation: 18% corporate tax, conditional 9% relief, 5% dividends and residence rules for 2026. Bertaggia legal guide.

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