Società in nome collettivo S.n.c.San Marino
What it takes to form, own and run a general partnership in San Marino, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Nella società in nome collettivo tutti i soci rispondono solidalmente ed illimitatamente per le obbligazioni sociali
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Nelle società di persone, il venir meno della pluralità dei soci è causa di scioglimento della società
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L’ammontare del capitale sociale non può essere inferiore a: € 25.500,00 (venticinquemilacinquecento euro) nelle società a responsabilità limitata; € 77.000,00 (settantasettemila euro) nella società per azioni;
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Le società di persone non sono soggetti passivi d’imposta; i redditi prodotti da dette società, in
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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Nelle società di persone, il venir meno della pluralità dei soci è causa di scioglimento della società
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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La sede della società deve essere stabilita nel territorio della Repubblica di San Marino.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the S.n.c..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S.n.c. are in our records.
What is public
Not in our records What the register shows the public is not in our records for the S.n.c..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Legge 166/2013 Art. 10(3): società di persone are not taxpayers; income is imputed to each partner in proportion to profit share, whether or not received.
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Le società di persone non sono soggetti passivi d’imposta; i redditi prodotti da dette società, in
- CFC rules in San Marino
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on a cause in art. 106 of Law 47/2006 (expiry of the term, achievement or impossibility of the object, impossibility of operating, capital below the legal minimum, a shareholders' resolution, withdrawal of the operating licence, or other causes in law or the statutes); the directors convene the assembly to appoint liquidators (art. 108); after the final liquidation accounts are approved and creditors paid, the liquidators ask for the company to be cancelled from the Registro, and with the cancellation the company is extinguished (art. 108).
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La società si scioglie e si deve procedere alla liquidazione:
- Statutory fee
- Not in our records
Every business in San Marino
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for San Marino.
Payment and banking services
None of the services whose lists we hold names San Marino. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Società in nome collettivo (S.n.c.)
- ISO 20275 code
- 7CKNSecondary GLEIF, Entity Legal Forms code list