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L

et’s start by stating what the name “

Collectivité

of

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

Collectivité

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.

ALINE

HANSON,

President

of the

Collectivité

of Saint-Martin

Territorial Council

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

relocation.

INTRODUCTION

©

Collectivité

ofSaint-Martin

JUNE 2014 EDITION

03

DOING BUSINESS IN SAINT-MARTIN