Relationship dossier
Germany
San Marino
Relationship assessment
Germany and San Marino maintain a cooperative relationship, including through a bilateral tax agreement.
Germany toward San Marino
+20Germany participates with San Marino in a bilateral agreement addressing double taxation and tax matters, providing a framework for cooperation between the governments.
San Marino toward Germany
+20San Marino participates with Germany in a bilateral agreement addressing double taxation and tax matters, providing a framework for cooperation between the governments.
Overall relationship
+20The bilateral relationship includes a substantive tax agreement that creates an enduring framework for cooperation. The extent of cooperation in other areas is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Germany and San Marino have a cooperative bilateral relationship that includes a tax agreement addressing double taxation and tax matters. The agreement provides a concrete framework for government cooperation, although the breadth of other bilateral activity is unclear.
Key developments
Germany and San Marino concluded a bilateral agreement addressing double taxation and tax matters.
Major uncertainties
- The extent of bilateral cooperation beyond tax matters is unclear.
- The agreement's implementation and current practical scope are unclear.