What We Do

As lawyers, trustees, and accountants with decades of experience, we are very well placed trained to offer sound, objective and independent advice, providing reliable oversight for your overall planning, and ensuring all work on the client’s behalf is carried out in a timely and professional manner.

We have the experience and expertise in developing, implementing, and administering a diverse range of structures tailored to hold and manage worldwide wealth, covering the broadest array of assets including businesses, private equity and other financial holdings, bank accounts, financial investments, real estate, aircraft, yachts, collectable cars, art collections, jewellery, etc.

San Marino

San Marino is among the smallest countries in the world, but its population enjoys a high quality level of life and the territory is characterised by political stability and economic security. It is still a quite unknown offshore jurisdiction worldwide, 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.

 Our new office in San Marino offers services of professional trustee, resident agent, protector and legal and tax assistance to individuals and companies.

San Marino Trusts

San Marino has ratified the Hague Convention on the law applicable for Trusts and on their Recognition of 1st July 1985 and with the Trust Act of 2010 the internal trust law has been totally revised.

The combination of common-law and civil law elements which particularly suits the need of civil-law settlors. Among others, the San Marino trust law provides for a clear definition of a trust as well as the possibility for the trust deed to simply contains a power of appointments of the beneficiaries. 

There can be two types of trusts in San Marino: a trust with beneficiaries and a purpose trust.

In either case the settlor may be a trustee, may reserve rights and powers to himself and may also be a beneficiary.

Residency – San Marino

Cone Marshall offers high level consultancy in the field of relocation to San Marino.

Through our experienced lawyers, advisors and network of specialist consultants, we work with high net-worth individuals and families to provide tailored advice and service. Our advisors work with our clients to simplify their application process, assist with documenting their financial history and providing evidence of their business experience and ownership of funds as part of their visa applications. Once an application is approved, we provide further guidance and assistance with tax and estate planning prior to settlement in their new home.

San Marino offers 5 types of residency options:

  1. Economic Rationale

For those with the intention of generating economic activity through a new start-up company or taking over of an existing company

  1. Simplified Residency

For those intending to start a new business, revitalize / invest in an existing business or consolidate development of an existing business activity

  1. Special Tax Regime residency

For those who have never been a tax resident of San Marino and produce income abroad

  1. Elective Residency

For those who purchase property or open a deposit account in a San Marino bank.

  1. Residency for Pensioners

Pensioners from EU countries, Switzerland and other designated countries, who have never been a resident of San Marino