San Marino (SM)

Jurisdiction Overview

204 *Are Trusts available? BOTH: Domestic trust law and administration of foreign law trusts.
 Data Date: 2018


The Global Forum mentioned in 2013: "The Trust Act is a comprehensive law on trusts and provides for the creation, amendment, revocation and termination of trusts and the rules relating to the parties to the trust namely the trustee, beneficiaries and protectors. It also contains provisions relating to foreign trusts" (GF 2013: 36). In 2018, the Global Forum confirmed that domestic and foregin law trusts are available (GF 2018: 42-45).


GF 2013: 36
GF 2018: 42-45