et’s start by stating what the name “
Saint-Martin” or, more commonly, “Saint-Martin”
actually refers to.
First of all, in terms of geography, our territory comprises
the northern part of the island of Saint-Martin located in
the archipelago formed by the Lesser Antilles, 240 km east
of Puerto Rico. The southern part of the island, St. Maarten,
belongs to the kingdom of the Netherlands.
From a statutory point of view, Saint-Martin is not a “country”
but a sub-state of the French Republic and has a special
status that allows it to decide its own tax legislation, which
is now very different from the system in France.
Finally, Saint-Martin, despite its relative distance, is legally
part of the European Union and the “euro zone”.
In other words, when you choose Saint-Martin for your
business location, you are actually investing in Europe and
more specifically in France, and so benefit from all the
advantages that are associated with those areas, particularly
in terms of freedom of establishment, institutional stability,
legal environment, independence of the judiciary system,
financial transparency, the fight against crime in all its
forms, a high level of education and economic development.
In addition to these advantages, it is in a prime geographical
location both at the heart of the Caribbean zone and on the
doorstep of the USA, ensuring on the one hand, a highly
favorable tax regime compared to various neighboring
countries offering a favorable business environment and, on
the other hand, real investment opportunities.
You will find that few territories offer a tax system that is as
favorable to investment.
Beyond this guide which, I am sure, will convince you of the
advantages of investing in Saint-Martin, be assured that the
public authorities, elected officials and administrative
staff are ready to assist you in a climate of trust and transparency
– a point that I would like to stress –, for the success of your
business projects in Saint-Martin.
We look forward to welcoming you to our Friendly Island, and
presenting all the advantages that our territory has to offer.
This “Doing Business in Saint-Martin - Business Taxation” guide provides a comprehensive
overview of local tax rules and will help you understand the tax aspects of your business
JUNE 2014 EDITION
DOING BUSINESS IN SAINT-MARTIN