San Marino’s Parliament approved the 2006 tax treaty protocol with Luxembourg to curb double taxation.

San Marino’s parliament approved the ratification of the protocol to the 2006 income and capital tax treaty with Luxembourg on 15 September 2025.

The agreement aims to prevent or reduce double taxation.

It will enter into force after the exchange of ratification instruments and will be applicable from 1 January of the following year.

Earlier, Luxembourg and San Marino signed an amending protocol to the 2006 tax treaty on 14 May 2025.