San Marino has published Law No. 148 of 25 October 2022 on changes to the budget for 2022, which generally entered into force on 30 October 2022. The key tax-related measure of the law is for the repeal of Decree-Law No. 123 of 25 September 2018, which provided for the introduction of San Marino's patent (IP) box regime. With the repeal, it is provided the benefits of the regime may continue to apply until expiration for requests submitted before 1 October 2022. When elected, the regime generally applies for five years. Other tax-related measures include new rules for non-resident natural...