Relationship dossier
Italy
San Marino
Relationship assessment
A close treaty-based partnership with extensive practical cooperation and occasional fiscal disputes.
Italy toward San Marino
+75Italy’s relationship with San Marino is governed by the 1939 Treaty of Friendship and Good Neighbourhood and supported by longstanding customs and fiscal arrangements. Italian tax treatment of San Marino has at times been a source of bilateral friction.
San Marino toward Italy
+75San Marino maintains close practical and economic cooperation with Italy under the 1939 Treaty of Friendship and Good Neighbourhood and bilateral customs and fiscal arrangements. San Marino’s close engagement with Italy also reflects their extensive cross-border administrative and economic ties.
Overall relationship
+75The relationship rests on a durable treaty framework and extensive economic and administrative cooperation between neighbouring states. Customs and fiscal arrangements reinforce those ties, while past disagreements over tax treatment have been a recurring but bounded source of friction.
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
Italy and San Marino maintain a close, treaty-based relationship shaped by their extensive practical cooperation. The 1939 Treaty of Friendship and Good Neighbourhood provides a durable framework, while customs and fiscal arrangements support close economic and administrative links. Periodic disputes over San Marino’s tax treatment in Italy have caused friction, but have not displaced the broader cooperative relationship.
Areas of tension
- Italian tax treatment of San Marino and disputes over fiscal transparency.
Key developments
Italy and San Marino concluded the Treaty of Friendship and Good Neighbourhood, providing a framework for their bilateral relationship.
Major uncertainties
- The current implementation and scope of bilateral customs and fiscal arrangements are unclear.
- The extent of ongoing coordination on cross-border administrative matters is unclear.