Esports code in San Marino
Tax consulting firm in San Marino
San Marino has introduced the "E-sports Code" (Law 80/2023) with the aim of becoming the world capital of e-sports, offering clear and comprehensive regulations for this sector. The law regulates and promotes e-sports in all forms (individual, team-based, professional, and amateur) and is addressed to all operators in the sector, including companies, players, and event organizers.
It is the first code worldwide to completely regulate e-sports, filling a legislative gap present in other countries.
In addition to recognizing e-sports-related professions, the code addresses economic, social, and educational issues, encouraging investments and promoting the creation of e-sports companies.
Among other things, it is possible to create e-sports teams and conclude e-sports performance contracts (thus eliminating the labor law risks deriving from the incorrect application of other norms), organize competitions with cash prizes, and benefit from various incentives (differentiated according to the various subjects: from teams to organizers, from broadcasters to developers, etc.).
A key aspect is the E-sports Commission, which acts as a regulatory body and tribunal, with the task of compiling the list of recognized disciplines and resolving disputes. The legislation also provides for tax incentives for the creation of companies and the regulation of compensation for players and technicians. All of this is set in a context that aims to offer, in addition to economic opportunities, a high quality of life for those who choose San Marino as their professional base.
For more information, regulations, and forms, please visit https://esport.sm/
It is the first code worldwide to completely regulate e-sports, filling a legislative gap present in other countries.
In addition to recognizing e-sports-related professions, the code addresses economic, social, and educational issues, encouraging investments and promoting the creation of e-sports companies.
Among other things, it is possible to create e-sports teams and conclude e-sports performance contracts (thus eliminating the labor law risks deriving from the incorrect application of other norms), organize competitions with cash prizes, and benefit from various incentives (differentiated according to the various subjects: from teams to organizers, from broadcasters to developers, etc.).
A key aspect is the E-sports Commission, which acts as a regulatory body and tribunal, with the task of compiling the list of recognized disciplines and resolving disputes. The legislation also provides for tax incentives for the creation of companies and the regulation of compensation for players and technicians. All of this is set in a context that aims to offer, in addition to economic opportunities, a high quality of life for those who choose San Marino as their professional base.
For more information, regulations, and forms, please visit https://esport.sm/