Any resulting tax treaty will be the first of its kind between the two countries. 

Representatives from San Marino and the Slovak Republic announced that the two parties engaged in bilateral discussions as announced by San Marino’s Minister of Foreign Affairs on 15 October 2025. Among the topics addressed was the initiation of negotiations for a potential income tax treaty, which would mark the first such agreement between the two nations.

If an agreement is reached, it must go through the processes of finalisation, signing, and ratification before it can enter into force.

Additionally, representatives from both countries recognised the potential to deepen their collaboration. They emphasised the opportunity to swiftly advance cooperation across economic, tourism, social, and academic sectors.