The Sammarinese Official Gazette published Decree No. 184/2024, 185/2024, and 186/2024 on 28 November 2024 ratifying the Double Taxation Agreement (DTA) with the Netherlands, the third protocol to the Double Taxation Agreement (DTA) with Malta and the DTA and protocol with Lithuania.
The agreement with Netherlands was signed on 20 November 2023;
The protocol with Malta was signed on 1 April 2024. It provides for the deletion of the sentence “The mutual agreement procedure shall expire by the end of the third year following that in which the case was presented by the taxpayer.” from subparagraph 2 of Article 24 (Mutual Agreement Procedure).
The agreement with Lithuania was signed on 17 May 2024.
The agreements will come into force once the ratification instruments have been exchanged.