San Marino AML/CFT Regulations: Country Profile
San Marino has implemented the technical requirements of the Financial Action Task Force (FATF) Recommendations to combat money laundering and terrorist financing. According to the FATF ratings, San Marino has achieved a largely compliant rating.
Compliance Assessment
In its latest follow-up report, San Marino demonstrated compliance in several areas:
- Assessing risk and applying a risk-based approach (R.1)
- National cooperation and coordination (R.2)
- Confiscation and provisional measures (R.4)
The country also showed partial compliance in other areas:
- Terrorist financing offence (R.5)
- Targeted financial sanctions related to terrorism and terrorist financing (R.6)
Non-Compliance Areas
However, San Marino was found non-compliant in a few areas:
- Transparency and beneficial ownership of legal persons (R.24)
- Transparency and beneficial ownership of legal arrangements (R.25)
The country also showed partial compliance in several other areas:
- Customer due diligence (R.10)
- Record keeping (R.11)
- Cash couriers (R.32)
Complete Compliance Areas
San Marino demonstrated complete compliance in a number of areas:
- Financial institution secrecy laws (R.9)
- Internal controls and foreign branches and subsidiaries (R.18)
- Powers of supervisors (R.27)
- Financial intelligence units (R.29)
- Responsibilities of law enforcement and investigative authorities (R.30)
- Extradition (R.39)
Regulatory Framework and International Cooperation
The country’s regulatory framework is well-established, with a range of laws and regulations in place to combat money laundering and terrorist financing. San Marino has also demonstrated its commitment to international cooperation, including through:
- Mutual legal assistance (R.37)
- Other forms of international cooperation (R.40)
Overall, San Marino’s AML/CFT regulations demonstrate a strong commitment to combating money laundering and terrorist financing, with some areas for improvement identified by the FATF.