The legal system of San Marino
One of the world’s oldest republics, with a legal order resting on its historic Leges Statutae, the ius commune and modern statutes rather than a single written constitution. San Marino uses the euro under agreement with the EU without being a member.
Legal tradition
San Marino belongs to the civil law tradition. One of the world’s oldest republics, with a legal order resting on its historic Leges Statutae, the ius commune and modern statutes rather than a single written constitution. San Marino uses the euro under agreement with the EU without being a member.
How power is divided
A parliamentary republic in which two Captains Regent serve as joint ceremonial heads of state for six months, a Congress of State governs, and the Grand and General Council legislates.
Where law comes from
- Declaration of Citizens’ Rights
- The 1974 charter of fundamental principles.
- Leges Statutae
- The historic statutes of 1600.
- Laws of the Grand and General Council
- Modern primary legislation.
- Common law (ius commune)
- Roman-based common law applied as gap-filler.
The legal profession
Avvocati and notai belong to the professional order of San Marino; many judges are non-resident Italian magistrates appointed for fixed terms.
Law by topic in San Marino
- Tax LawGeneral income tax plus a single-stage import tax instead of VATSan Marino levies a general income tax on individuals and companies at low rates. Instead of VAT it applies the imposta monofase, a one-off tax charged on goods when they are imported.
- Business & CorporateThe 2006 Company Act with higher capital thresholds than ItalyCompanies are governed by Law 47/2006, which recognises the S.r.l. and the S.p.A. Licensing is a separate step: an operating licence must be granted before the business may trade.
- Property & LandRegistered title with restrictions on acquisition by non-residentsProperty is transferred by notarial deed and recorded in the land and cadastral registers. Acquisition by foreign nationals and non-residents is subject to authorisation and quantitative limits.
- Family LawThe 1986 family law reform with civil unions since 2018Family relations rest on the 1986 reform of family law, which established spousal equality and judicial divorce. Civil unions for same-sex couples were introduced in 2018 with substantially equivalent effects.
- Criminal LawThe 1974 Criminal Code applied by a largely non-national judiciaryThe Codice penale of 1974 and its procedural companion govern criminal matters, heard by the Tribunale Unico. Most judges are foreign nationals, a deliberate design to secure impartiality in a very small community.
- Employment & LabourEmployment lists, resident priority and collective agreementsEmployment law channels hiring through public employment lists that give priority to residents. Terms are largely set by sector collective agreements, with dismissal requiring justified grounds.
- Human RightsThe Declaration of Citizens' Rights with directly effective ECHRThe 1974 Declaration guarantees fundamental rights and expressly incorporates international human-rights norms into San Marino law. The ECHR applies directly, and the Collegio Garante can review legislation against it.
- Constitutional LawAncient Statutes, the 1974 Declaration of Rights and six-month Captains RegentSan Marino has no single written constitution. Its constitutional order combines the 1600 Leges Statutae, the 1974 Declaration of Citizens' Rights and constitutional custom, with two Captains Regent serving as joint heads of state for six months.
- Civil ProcedureA single court, three instances and ius commune as fallback lawAll jurisdiction is concentrated in the Tribunale Unico, with appeal and a limited third instance. Where no statute governs, the common law of continental Europe, the ius commune, still supplies the rule of decision.
- Immigration & NationalityTightly limited residence categories outside the EUSan Marino is not an EU or Schengen member and has no border controls with Italy, but residence is strictly regulated. Ordinary residence is scarce, so most newcomers use special or economic residence categories.
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