Giada Mazzola, Geoffrey Cone. When the trusts come back to San Marino. Trusts & Trustees, Volume 28, Issue 5, June 2022, Pages 369–375, https://doi.org/10.1093/tandt/ttac047
San Marino is the world’s oldest and smallest republic with a law system based on the ius commune directly deriving from the Roman law. San Marino has ratified the Hague Convention on the Law applicable to Trust and on their Recognition of 1 July 1985 and with the Trust Act of 2010 the internal trust law has been totally revised. Although the use of the San Marino trust has so far been limited, the innovative features of the legislation make the San Marino trust very competitive in the international context.
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