Malta has updated its double taxation agreement with the Republic of San Marino through the Double Taxation Relief on Taxes on Income with the Republic of San Marino (Amendment) Order, 2026 (L.N. 98 of 2026), recently published in the Government Gazette.
The legal notice gives effect to an additional protocol signed on 1 April 2024, marking a further revision to the treaty originally concluded in 2005 and previously amended in 2009.
The key change introduced by the amendment is the removal of the time limit for initiating the mutual agreement procedure (MAP). Specifically, wording that previously required disputes to be resolved within three years of being raised by the taxpayer has been deleted. This is intended to provide greater flexibility for tax authorities in resolving cross-border disputes and to strengthen protections against double taxation.
The order also confirms that the protocol will enter into force once both Malta and San Marino complete their respective legal notification processes, with its provisions taking effect thereafter in both jurisdictions.
The amendment reflects Malta’s ongoing efforts to modernise its network of double taxation treaties, supporting cross-border investment while improving mechanisms to eliminate double taxation and fiscal disputes.
Disclaimer
The above does not constitute tax or legal advice and is up to date on the date it was published. Please ensure that you take appropriate advice from tax or legal professionals before making any decisions based on the above.
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