San Marino


San Marino has EOI relations with 95 countries through 53 treaties.

Treaty Type
Sum53
DTC21
FATCA1
Multilateral2
TIEA29
Jurisdictions which San Marino has agreements with
JurisdictionTypeTreatySignedEntered into forceExchange of Information
AlbaniaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Dec. 1, 2013Dec. 1, 2013On Request
AndorraMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
TIEATIEA AD SM Sept. 21, 2009Dec. 7, 2010On Request
AnguillaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request
Antigua and BarbudaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
ArgentinaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Jan. 1, 2013Jan. 1, 2013On Request
TIEATIEA AR SM Dec. 7, 2009June 16, 2012On Request
ArubaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
AustraliaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Dec. 1, 2012Dec. 1, 2012On Request
TIEATIEA AU SM March 4, 2010Jan. 11, 2011On Request
AustriaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Dec. 1, 2014Dec. 1, 2014On Request
DTCDTC AT SM Nov. 24, 2004Dec. 1, 2005Uncertain
AzerbaijanMultilateralMCON-Amend Sept. 1, 2015Sept. 1, 2015On Request
DTCDTC AZ SM Sept. 8, 2015NoUncertain
BahamasTIEATIEA BS SM Sept. 24, 2009Nov. 10, 2011On Request
BarbadosMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
DTCDTC BB SM Dec. 14, 2012Aug. 6, 2013Uncertain
BelgiumMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend April 1, 2015April 1, 2015On Request
DTCDTC BE SM Dec. 21, 2005June 25, 2007Uncertain
BelizeMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
BermudaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
BulgariaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend July 1, 2016July 1, 2016On Request
CameroonMultilateralMCON-Amend June 30, 2015June 30, 2015On Request
CanadaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Nov. 21, 2013Nov. 21, 2013On Request
TIEATIEA CA SM Oct. 27, 2010Oct. 20, 2011On Request
Cayman IslandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Jan. 1, 2014Jan. 1, 2014On Request
ChileMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
ChinaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Feb. 1, 2016Feb. 1, 2016On Request
TIEATIEA CN SM July 9, 2012April 30, 2013On Request
ColombiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend July 1, 2014July 1, 2014On Request
Cook IslandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
Costa RicaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Aug. 1, 2013Aug. 1, 2013On Request
CroatiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2014June 1, 2014On Request
DTCDTC HR SM Oct. 18, 2004Jan. 1, 2006Uncertain
CuraçaoMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
CyprusMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend April 1, 2015April 1, 2015On Request
DTCDTC CY SM April 27, 2007July 18, 2007Uncertain
Czech RepublicMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Feb. 1, 2014Feb. 1, 2014On Request
TIEATIEA CZ SM Nov. 25, 2011Sept. 6, 2012On Request
DenmarkMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2011June 1, 2011On Request
TIEATIEA DK SM Jan. 12, 2010May 19, 2010On Request
EstoniaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Nov. 1, 2014Nov. 1, 2014On Request
Faroe IslandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
TIEATIEA FO SM Sept. 10, 2009June 3, 2011On Request
MultilateralMCON-Amend June 1, 2011June 1, 2011On Request
FinlandMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Dec. 21, 2010Dec. 21, 2010On Request
TIEATIEA FI SM Jan. 12, 2010May 15, 2010On Request
FranceMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend April 1, 2012April 1, 2012On Request
TIEATIEA FR SM Sept. 22, 2009Sept. 2, 2010On Request
GeorgiaDTCDTC GE SM Sept. 28, 2012April 12, 2013Uncertain
MultilateralMCON-Amend June 1, 2011June 1, 2011On Request
GermanyMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Dec. 1, 2015Dec. 1, 2015On Request
TIEATIEA DE SM June 21, 2010Dec. 21, 2011On Request
GhanaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
GibraltarMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
GreeceMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
DTCDTC GR SM June 26, 2013April 7, 2014Uncertain
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
GreenlandMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
TIEATIEA GL SM Sept. 22, 2009Dec. 7, 2012On Request
GrenadaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
GuernseyMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Aug. 1, 2014Aug. 1, 2014On Request
TIEATIEA GG SM Sept. 29, 2010March 16, 2011On Request
HungaryMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2015March 1, 2015On Request
DTCDTC HU SM Sept. 15, 2009Dec. 3, 2010Uncertain
IcelandMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
TIEATIEA IS SM Jan. 12, 2010Nov. 3, 2012On Request
MultilateralMCON-Amend Feb. 1, 2012Feb. 1, 2012On Request
IndiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
TIEATIEA IN SM May 14, 2014Aug. 29, 2014On Request
MultilateralMCON-Amend June 1, 2012June 1, 2012On Request
IndonesiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend May 1, 2015May 1, 2015On Request
TIEATIEA ID SM Sept. 25, 2013NoOn Request
IrelandMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
TIEATIEA IE SM July 4, 2012May 12, 2013On Request
Isle of ManMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request
ItalyMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
DTCDTC IT SM March 21, 2002Oct. 3, 2013Uncertain
MultilateralMCON-Amend May 1, 2012May 1, 2012On Request
JapanMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend Oct. 1, 2013Oct. 1, 2013On Request
JerseyMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2014June 1, 2014On Request
KazakhstanMultilateralMCON-Amend Aug. 1, 2015Aug. 1, 2015On Request
LatviaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Nov. 1, 2014Nov. 1, 2014On Request
LiechtensteinMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
DTCDTC LI SM Sept. 23, 2009Jan. 19, 2011Uncertain
LithuaniaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2014June 1, 2014On Request
LuxembourgMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Nov. 1, 2014Nov. 1, 2014On Request
DTCDTC LU SM March 27, 2006Dec. 29, 2006Uncertain
MalaysiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
DTCDTC MY SM Nov. 19, 2009Dec. 28, 2010Uncertain
MaltaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
DTCDTC MT SM May 3, 2005July 19, 2005Uncertain
Marshall IslandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MauritiusMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Dec. 1, 2015Dec. 1, 2015On Request
MexicoMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Sept. 1, 2012Sept. 1, 2012On Request
MoldovaMultilateralMCON-Amend March 1, 2012March 1, 2012On Request
MonacoMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
TIEATIEA MC SM July 29, 2009May 10, 2010On Request
MontserratMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Oct. 1, 2013Oct. 1, 2013On Request
NetherlandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
TIEATIEA NL SM Jan. 27, 2010NoOn Request
New ZealandMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request
NigeriaMultilateralMCON-Amend Sept. 1, 2015Sept. 1, 2015On Request
NiueMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
NorwayMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2011June 1, 2011On Request
TIEATIEA NO SM Jan. 12, 2010July 22, 2010On Request
PolandMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
TIEATIEA PL SM March 31, 2012Feb. 28, 2013On Request
MultilateralMCON-Amend Oct. 1, 2011Oct. 1, 2011On Request
PortugalMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
DTCDTC PT SM Nov. 18, 2010Dec. 2, 2015Uncertain
MultilateralMCON-Amend March 11, 2015March 11, 2015On Request
QatarDTCDTC QA SM March 17, 2013Oct. 30, 2013Uncertain
RomaniaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Nov. 1, 2014Nov. 1, 2014On Request
DTCDTC RO SM May 23, 2007Feb. 11, 2008Uncertain
RussiaMultilateralMCON-Amend July 1, 2015July 1, 2015On Request
Saint Kitts and NevisDTCDTC KN SM April 20, 2010Feb. 12, 2014Uncertain
Saint LuciaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
Saint Vincent and the GrenadinesMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
SamoaMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
TIEATIEA SM WS Sept. 1, 2009March 21, 2012On Request
Saudi ArabiaMultilateralMCON-Amend April 1, 2016April 1, 2016On Request
SeychellesMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Oct. 1, 2015Oct. 1, 2015On Request
DTCDTC SC SM Sept. 28, 2012May 30, 2013Uncertain
SingaporeMultilateralMCON-Amend May 1, 2016May 1, 2016On Request
DTCDTC SG SM Dec. 11, 2013Dec. 18, 2015Uncertain
Sint Maarten (Dutch part)MultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
SlovakiaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request
SloveniaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend June 1, 2011June 1, 2011On Request
South AfricaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request
TIEATIEA SM ZA March 10, 2011Jan. 28, 2012On Request
South KoreaMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend July 1, 2012July 1, 2012On Request
SpainMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Jan. 1, 2013Jan. 1, 2013On Request
TIEATIEA ES SM Sept. 6, 2010Aug. 2, 2011On Request
SwedenMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Sept. 1, 2011Sept. 1, 2011On Request
TIEATIEA SE SM Jan. 12, 2010July 1, 2010On Request
SwitzerlandMultilateralMCAA Oct. 29, 2014Sept. 1, 2018Automatic
TIEATIEA CH SM May 16, 2014July 20, 2015On Request
TunisiaMultilateralMCON-Amend Feb. 1, 2014Feb. 1, 2014On Request
Turks and Caicos IslandsMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Dec. 1, 2013Dec. 1, 2013On Request
UkraineMultilateralMCON-Amend Sept. 1, 2013Sept. 1, 2013On Request
United KingdomMultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend Oct. 1, 2011Oct. 1, 2011On Request
TIEATIEA GB SM Feb. 16, 2010July 27, 2011On Request
United States of AmericaFATCAFATCA US SM June 30, 2014Automatic
VanuatuTIEATIEA SM VU May 19, 2011NoOn Request
VietnamDTCDTC SM VN Feb. 14, 2013NoUncertain
Virgin Islands (British)MultilateralMCAA Oct. 29, 2014Sept. 1, 2017Automatic
MultilateralMCON-Amend March 1, 2014March 1, 2014On Request