San Marino
AI Agent Legal Status: undefined · Autonomy: undefined
Legal Framework
San Marino is not an EU member and has no specific AI legislation. The microstate has a limited technology regulatory framework.
Key Laws & Regulations
- ◆Law on Companies
- ◆Data Protection Law
Business Formation
SRL (Società a Responsabilità Limitata) is available. Very small jurisdiction with limited business infrastructure.
Tax Implications
Corporate tax rate is 17%. San Marino has been working to shed its historical reputation as a tax haven and has signed information exchange agreements.
Opportunities
Potential niche for companies seeking a European base outside EU regulatory scope. Low bureaucratic overhead due to small government.
Highlights
Small, sovereign microstate within Italy with moderate corporate tax. Not subject to EU regulatory requirements.
Risks & Challenges
Very limited technology infrastructure and talent. Tiny domestic market. No AI-specific legal framework. Historical regulatory reputation concerns.