San Marino (Amendment) Order, 2026

L.N. 98 of 2026

INCOME TAX ACT

(CAP. 123)

Double Taxation Relief on Taxes on Income with the Republic of

San Marino (Amendment) Order, 2026

IN EXERCISE of the powers conferred by article 76 of the

Income Tax Act, the Minister responsible for finance, has made the

following order:-

The title of this order is the Double Taxation Relief on Citation.

Taxes on Income with the Republic of San Marino (Amendment)

Order, 2026 and this order shall be read and construed as one with the S.L. 123.97.

Double Taxation Relief on Taxes on Income with the Republic of San

Marino Order, hereinafter referred to as the "principal order".

ADDITIONAL PROTOCOL AMENDING THE CONVENTION

BETWEEN THE REPUBLIC OF SAN MARINO AND MALTA

WITH RESPECT TO TAXES ON INCOME WITH PROTOCOL

SIGNED AT VALLETTA ON 3 rd MAY 2005 AND AMENDED BY

PROTOCOL SIGNED AT ROME ON 10 TH SEPTEMBER 2009

The Government of Malta and the Government of the Republic of San

Marino

Desire to conclude a Protocol to amend the Convention between

Malta and the Republic of San Marino with respect to taxes on income

with protocol signed at Valletta on 3rd May 2005 and amended by

Protocol signed at Rome on 10th September 2009 (hereinafter "the

Convention");

Have agreed as follows

ARTICLE I

In Article 24 subparagraph (2) of the Convention, the words "The

mutual agreement procedure shall expire by the end of the third year

following that in which the case was presented by the taxpayer." shall

be deleted.

ARTICLE II

1. The Contracting States shall notify each other, through

diplomatic channels that the legal requirements for the entry into force

of this Protocol have been complied with.

2. This Protocol shall enter into force on the date of the later

of the notifications referred to in Article II, paragraph 1 and its

provisions shall thereupon have effect in both Contracting states.

IN WITNESS WHEREOF the undersigned, being duly

authorised thereto by their respective Governments, have signed this

Additional Protocol.

Done in duplicate at San Marino this 1 st day of April 2024 in the

English and Italian languages, both texts being equally authentic.

For the Government of

For the Government

Malta

of the

Republic of San

Marino

Ian Borg

Minister for Foreign and

European Affairs and Trade

Luca Beccari

Minister of Foreign

Affairs

€0.18

It is hereby declared

Coming into

force of

amendments.

(a) that the amendments to the principal order, as

specified in accordance with the Protocol in the Schedule to this

order (hereinafter referred to as the "Protocol"), have been made

with the Government of the Republic of San Marino;

(b) that it is expedient that the said amendments shall

have effect following the entry into force of the Protocol and in

accordance with the relevant provisions of the Protocol;

(c) that the Protocol shall enter into force on such date as

may be established by notice in the Gazette.