The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino.
The Netherlands’ House of Representatives approved the income and capital tax treaty between Curacao and San Marino on 12 June 2025.
On 28 November 2024, the San Marino government ratified Decrees Nos. 184/2024, 185/2024, and 186/2024 to approve the Double Taxation Agreement (DTA) with the Netherlands.
The tax treaty seeks to eliminate double taxation on income and prevent tax evasion or avoidance in cross-border transactions involving taxpayers from the Netherlands, Curacao, and San Marino.
Signed on 20 November 2023, it will take effect at the end of the month when ratification instruments are exchanged and apply from 1 January of the following year.
