Cone Marshall (San Marino) S.r.l.

Reppublica di San Marino

Cone Marshall (San Marino) Trustees Srl is licensed to operate in San Marino. Under our license, we are able to provide professional trustee, resident agent, protector, and legal and tax assistance services to individuals and companies.

Cone Marshall (San Marino) was incorporated in 2022. San Marino is among the smallest countries in the world, but its population enjoys a high quality of life, and the territory is characterised by political stability and economic security. It is still quite unknown worldwide as an offshore jurisdiction, but considering its unique legal system, tax rules, and trust regulation, it has the potential to develop and become one of the best offshore trust jurisdictions.

In 2010, San Marino introduced a new trust law combining common law and civil law elements, which particularly suits the needs of civil law trust settlors. Among other things, the San Marino trust law provides for a clear definition of a trust as well as the possibility for a trust deed to confer the power to appoint beneficiaries, rather than itself appointing the beneficiaries.

Furthermore, the trustee’s activity is fully supervised by a central authority, and any controversies regarding a trust matter in San Marino are subject to the specialized court.