COMPANY FORMATION

Analisys of business case under San Marino company law
Legal, fiscal and strategic assistance in setting up a company in San Marino

TAX ADVICE
Personal and corporate tax planning
Drafting of advance tax ruling
Formulation of an International Tax Strategy
Streamlining of Corporate Strategy with International Tax Strategy
Advice on utilizing Double Tax Treaties (Italy, Cyprus, Malta, Austria, etc.)
Advice on Inheritance and Estate Planning

MERGER & ACQUISITION
Mergers, acquisitions, de-mergers, transfer of company branches, transformation and winding up
 Business or company branches assessment

ACCOUNTING, TAX & AUDITING

Bookkeeping
Preparation and maintenance of accounting records
Preparation of periodic management accounts
Preparation of Cash Flow and Consolidated Financial Statements
Preparation of Financial Statements
Performance of statutory audit
Full tax compliance service (tax returns, submissions for all types of taxes, etc.)

LABOUR SERVICES

Wage management & Labour office documents
Labour consultancy

TRUST

San Marino Trust Law opens new opportunities to solve:
succession: succession planning is a major driver globally for the use of trusts, not least because anti forced heirship rules can prevent the fragmentation of ownership of family business assets;
 international tax planning: Tax efficiency  is an important element for trust businesses, with the emphasis very much on running tax compliant structures with a view on whichever jurisdictions the family is active in;
and charity: Charitable activities are very much on the increase amongst wealth families, and independent trustees are well placed to service those demands