Tax Residency Rules by Country
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Tax residency in San Marino
An individual is treated as tax resident in San Marino for a tax year if, for that period, at least one of the following applies: the person is entered in the San Marino register of residents; the person has in San Marino their domicile, understood in civil-law terms as the principal center of personal, family, and economic interests; or the person has in San Marino their habitual abode, being the place where they ordinarily live. Residence is determined on the facts of the tax period and is not based on a fixed day-count threshold. In cases of dual residence under a tax treaty, residence for treaty purposes is resolved by the treaty tie‑breaker sequence (permanent home, center of vital interests, habitual abode, nationality, then mutual agreement).
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
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