Changelog

City guide San Marino

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads Specific residency programs for high-net-worth nomads and tech entrepreneurs via San… ⁠No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
• Best Beach Nearby Rimini (Italy), 25 km away, accessible by the Bonelli Bus in 45 minutes (€6) ⁠Rimini, Italy, roughly 25 km away. Bonelli Bus to Rimini costs €7 one way (2026); continue…
• Best Coworking Space Innovation Square (located in Dogana) - Daily pass approx. €20 ⁠Master Coworking in Rimini, roughly 25 km away: Via Flaminia 267, entrance Via Palmiri 6…
• Controlled Foreign Company (CFC) Rules Yes, following international standards (OECD alignment) ⁠No CFC rules are recorded in the country tax profile; other anti-avoidance and reporting…

fix pass aligned Tap Water, Power, Tax System and Attractive Tax System for Digital Nomads with the country prep; removed the unsupported water-quality qualifier and added the 183-day tax-residence threshold. Rechecked SIM Card, Best Coworking Space, Public Transport Passes and Regional Travel addresses and prices without changing their values. Explicitly marked the unsupported Main Train/Transit Hub address, distances in Best Coworking Space and Best Beach Nearby, and direct tax-page evidence for Dividend Withholding Tax, Tax System, VAT, Controlled Foreign Company (CFC) Rules and Attractive Tax System for Digital Nomads as not verified; updated verification date and source retrieval dates (https://en.wikivoyage.org/wiki/San_Marino) Source

City guide Domagnano

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads Elective Residency via high-income or investment. 7% tax for new residents/pensioners… ⁠No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
• Best Coworking Space Innovation Square (San Marino City, approx. €20/day) - state-of-the-art hub. ⁠Master Coworking in Rimini, roughly 20 km away: Via Flaminia 267, entrance Via Palmiri 6…
• Controlled Foreign Company (CFC) Rules Yes, following international OECD standards. ⁠No CFC rules recorded in the country tax profile, verified 9 October 2026.
• Corporate Tax 17% (Standard rate; can be as low as 8.5% for startups). ⁠Standard proportional IGR is 18% for 2026–2030. Qualifying new businesses can receive a…
• Currency & Banking 1 EUR ≈ 1.09 USD. San Marino uses the Euro but is not in the EU. ⁠Euro (EUR). Country-prep reference dated 22 October 2026: 1 USD = 0.8925 EUR, or about 1…
• Dividend Withholding Tax 5% (If certain conditions are met; usually 13% for individuals). ⁠Country tax profile headline: 5% dividend withholding; domestic and treaty exceptions…
• Power 230V, 50Hz, 🔌 Type C/F/L sockets ⁠230 V, 50 Hz; Type C/F (Europlug/Schuko) and Type L sockets.
• Public Transport Passes SM Card for local bus discounts; single tickets €1.50. ⁠Bonelli Bus Domagnano–Rimini ride bundles: 12 rides €57, 30 rides €124 or 50 rides €152…
• SIM Card TMS (Telecom Italia San Marino) or Italian SIMs like TIM/WindTre (Roaming usually… ⁠TIM San Marino: +Mobile 50 GIGA €7.95/month or +Mobile 200 GIGA €9.95/month, plus €9.90…
• Tap Water Drinkable and high quality. ⁠Drinkable.

fix pass: Tap Water changed from drinkable and high quality to drinkable, matching the country prep; Power standardized to 230 V, 50 Hz and Type C/F/L; SIM Card now lists both national TIM offers (€7.95 for 50 GB and €9.95 for 200 GB), with the existing €9.90 activation and store address confirmed. Refreshed verification date and source retrieval dates for the reopened pages; marked Best Coworking Space distance and Must-See Landmarks visibility explicitly unverified, and clarified unsupported address, opening-hour and price claims. Currency and tax facts retained after comparison with the country references. (https://en.wikivoyage.org/wiki/San_Marino; https://www.telecomitalia.sm/residenziale/servizio/mobile-50giga/; https://www.telecomitalia.sm/residenziale/servizio/mobile-200giga/; https://www.mastercoworking.org/)

City guide Borgo Maggiore

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads High-net-worth residency permits and low effective rates for remote entrepreneurs via… ⁠No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
• Best Coworking Space Innovation Square San Marino (located in the nearby State Congress Center, approx… ⁠Master Coworking in Rimini, roughly 20 km away, is the verified regional alternative: Via…
• Controlled Foreign Company (CFC) Rules Minimal compared to EU, but transparency is increasing ⁠No CFC rules are recorded in the country tax profile; other anti-avoidance and reporting…
• Corporate Tax 17% (Special 8.5% for new startups for the first 5 years) ⁠Standard proportional IGR is 18% for 2026–2030. Qualifying new businesses can receive a…
• Currency & Banking Euro (EUR). 1 EUR ≈ 1.09 USD. Major banks include BSI (Banca di San Marino) and BAC (Banca… ⁠Euro (EUR). Country-prep reference dated 22 October 2026: 1 USD = 0.8925 EUR, or about 1…
• Dividend Withholding Tax 5% (subject to residency and treaties) ⁠Headline dividend withholding is 5%, subject to domestic exemptions and applicable tax…
• Power 230V, 50Hz, 🔌 Type C/F/L sockets (compatible with Italian standards) ⁠230 V, 50 Hz; Type C/F (Europlug/Schuko) and Type L sockets.
• Public Transport Passes San Marino-Rimini Bus (€5 one way); Funivia (Cable car) subscriptions available for… ⁠Bonelli Bus: Borgo Maggiore–Rimini €6 one way; the €6 fare tier has 12 rides for €57, 30…
• SIM Card TMS (Telecom Italia San Marino) or Prima. Most use Italian SIMs (TIM, Vodafone, WindTre)… ⁠TIM San Marino Store, Via 28 Luglio 212, Borgo Maggiore: +Mobile 50 GIGA costs €7.95/month…
• Tap Water Drinkable and high quality (Acqua Pubblica San Marino) ⁠Drinkable.
• Tax System Residency-based taxation; income sourced globally is taxable for residents ⁠Residents are taxed on worldwide income; the country tax profile records a 183-day…
• VAT San Marino uses Monofase (Single-stage tax) at 17% instead of VAT ⁠No VAT, but has a 17% Monofase (Import tax)

fix pass after the batch's independent check: Tap Water and Power aligned with the country prep and the other San Marino city guides, dropping the unsupported water-supplier and quality wording and the plug emoji; Dividend Withholding Tax, Tax System, VAT and Controlled Foreign Company (CFC) Rules given the shared country wording and tax-office citation; Attractive Tax System for Digital Nomads aligned with the shared wording; SIM Card address and hours now cited to the operator's contact page; Best Coworking Space dropped a citation for a recommendation it no longer contains; provenance moved to the current model and verification date.

City guide Timișoara

• Currency & Banking Romanian Leu (RON). 1 EUR ≈ 4.97 RON, 1 USD ≈ 4.65 RON ⁠Romanian leu (RON). Reference exchange rate dated 19 October 2026: 1 EUR = 5.3264 RON; 1…
• Cycling/Walking Paths The Bega Canal bike path (runs all the way into Hungary) ⁠The Bega Canal cycle path heads towards Zrenjanin in Serbia, not Hungary; the cross-border…
• Dividend Withholding Tax 8% ⁠16% withholding on dividends paid to individuals from 2026.
• Historical Sites Memorial Museum of the 1989 Revolution (Strada Oituz) ⁠1989 Revolution Memorial (Strada Oituz 2B).
• Museums & Art Venues National Museum of Art (Baroque Palace, Piața Unirii) ⁠Timișoara Art Museum in the Baroque Palace (Piața Unirii 1).
• Population Approximately 310,000 residents ⁠250,849 city residents (2021 census, final results cited by the city council in 2025).
• Property Transaction Tax Taxes on sale are 3% if the value exceeds 450,000 RON ⁠For an individual selling property, transfer income tax is 3% of the transaction value…
• Public Transport Passes STPT physical card or 24h pass for 12 RON (€2.40) available via 24pay app ⁠STPT: one-day pass 18 lei, general 30-day pass 160 lei, and 60-minute ticket 5 lei…
• SIM Card Orange, Vodafone, Digi.Mobil (Digi offers 5€/month unlimited data prepaid) ⁠Orange PrePay physical SIM or eSIM: 3 euro credit includes 150 GB national data and 2,000…
• Tap Water Safe to drink, though many locals prefer filtered or bottled water for taste ⁠Tap water is generally potable, but most people drink bottled water.
• VAT 19% standard rate; 9% for food and 5% for books/cultural events ⁠21% standard VAT; an 11% reduced rate covers qualifying food, human medicines, books…

fix pass after the batch's independent check: tap water reworded to the country prep's potable-with-bottled-preference wording, the art museum renamed to Timișoara Art Museum with its Piața Unirii 1 address, the 1989 Revolution Memorial renamed with its Strada Oituz 2B address, and the researching model and verification date set for this task Source