Another leading name in cycling has chosen San Marino. Lorenzo Mark Finn, Under 23 world champion and one of the most promising young riders on the international scene, has received approval from the Congress of State for atypical residency status reserved for athletes, which comes with a favourable tax regime.
Born in Genoa in 2006 and of British descent on his father’s side, Finn rides for Red Bull-Bora-Hansgrohe Rookies. After winning the Junior world title in 2024 and the Under 23 crown in 2025, this year he added the Giro d’Italia Next Gen, the Giro del Belvedere and the Sibiu Cycling Tour to his list of achievements — the latter also marking his first professional victory.
San Marino is no stranger to Finn. Back in 2022 he had already made his mark on the Titano by winning the Lugo-San Marino race, triumphing with a solo finish.
The young champion thus joins the long list of cyclists and drivers who in recent years have chosen the Republic as their place of residence. San Marino’s legislation on atypical residency, in force since 2021, sets a 7% tax rate on income earned abroad, with a minimum of €10,000 and a maximum of €100,000.
