San Marino has published Law Decree No. 18 of 11 February 2022, which provides relief in relation to meeting the conditions for the incentives/benefits for newly established companies. Among other things, this includes a 50% reduction in tax provided that certain employee hiring conditions are met. Law Decree No. 18 provides that the companies that have requested the benefits but have not satisfied the employment conditions or have not maintained them, in the year 2022, may retain the benefi…