Relationship dossier
San Marino
Switzerland
Relationship assessment
Practical cooperation focused on tax matters
San Marino toward Switzerland
+20San Marino participates in bilateral arrangements with Switzerland covering tax information exchange and the avoidance of double taxation.
Switzerland toward San Marino
+20Switzerland participates in bilateral arrangements with San Marino covering tax information exchange and the avoidance of double taxation.
Overall relationship
+20The relationship is supported by practical bilateral tax cooperation, including information exchange and measures to address double taxation. This provides a durable basis for constructive ties, while the known arrangements are too focused to indicate a close, broad-based partnership.
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
San Marino and Switzerland have established practical bilateral cooperation through tax agreements, including arrangements for the exchange of tax information and the avoidance of double taxation. These arrangements support a constructive relationship, though the known cooperation is relatively focused and does not by itself indicate a broad strategic partnership.
Key developments
San Marino and Switzerland concluded a double taxation agreement.
The two countries established arrangements for the exchange of tax information.
Major uncertainties
- The scope and implementation of bilateral cooperation beyond tax matters are unclear.