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SUMMARY

About Saint-Martin…

06

The key advantages of Saint-Martin

07

Summary of corporate taxation

10

Very favorable corporate tax

12

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HOLDING COMPANY SCHEME

15

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PRIVATE EQUITY INVESTMENT COMPANY SCHEME

17

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INTELLECTUAL PROPERTY RIGHTS COMPANY SCHEME

18

Tax-free repatriation of profits

19

Tax incentives for investors equivalent

to a “tax holiday” scheme

20

Very low license fee and

contribution des patentes

that favor business start-ups

24

Tax incentives for your employees that are tax

resident in Saint-Martin

26

Absence of customs duties or equivalent charges

30

List of main indirect taxes in Saint-Martin

31

TGCA tax on turnover

32

Nil or very low registration fees for everyday transactions

34

Useful Contacts

35

This guide aims to provide foreign companies with an outline of the tax system in Saint-Martin, in accordance with current regulations and for

fiscal periods beginning on or after 1 September 2014. It does not constitute an official interpretation of those regulations.

JUNE 2014 EDITION

05

DOING BUSINESS IN SAINT-MARTIN