Administrative procedures and services
Taxation
Legal framework






Community Status of Saint-Martin



On the 15 July 2007, the French part of the island of Saint-Martin has formed an overseas collectivity covered by Article 74 of the Constitution. Legally, its status is governed by Book III of Part VI of the Legislative General code of local and regional authorities, In particular LO6314-3.

The community exercises the powers devolved by the laws and regulations in force to the municipalities, as well as those devolves to the department of Guadeloupe and the region of Guadeloupe. In addition, a number of competences in principle of the State have been transferred to it; This is particularly true of tax jurisdiction since the deliberative assembly of the community, that is to say the territorial council, now lays down the rules applicable locally in the field of taxes, duties and taxes.

The community of Saint-Martin therefore forms an autonomous tax jurisdiction in relation to the French State; It thus has its own general code of taxes and its own book of tax procedures.



Scope of tax jurisdiction



Prince



It is the 1 ° of the I of the article LO6314-3 of the general code of the territorial collectivities which provides the principle of fiscal autonomy:

I. The community shall lay down the rules applicable in the following matters:
1 ° Taxes, duties and taxes under the conditions laid down in article 6314-4; Cadastre (...)


Limitations



Tax jurisdiction is not, however, absolute, but is subject to several important limitations.

(A) The tax jurisdiction of the community only covers the development of the tax standard; The State services remain solely responsible for the individual application of the tax, that is to say, the assessment, collection and control of the taxes imposed by the legislative assembly of the Community, ie the territorial council (CGCT, art LO6314-4-II).

II. The operations of the assessment, control and collection of taxes, duties and taxes and other levies shall be carried out by State officials under the conditions laid down in an agreement between the State and the community.
This convention defines the remuneration modalities of State agents. (...)
Staff members of the Saint Martin community, placed under the authority of the State administration, may assist in carrying out the operations referred to in the first paragraph.


The services of the community, ie the "tax center", are therefore only responsible for the development of the tax standard (deliberation), the design of the IT tools necessary for the management of taxes and duties and The monitoring of the provision of services by the State services, which remain the only ones responsible for tax management. They do not have access to the personal files of Saint-Martin taxpayers.

(B) Fiscal jurisdiction does not cover social security contributions (CSG, CRDS, etc.) which remain applicable in Saint-Martin under the conditions of ordinary law (CGCT, article LO6314-4-I-3 °).

The scope of this restriction was clarified by a Council of State Opinion dated 20 November 2013 (N ° 369796) Made for the application of the provisions governing the status of the community of Saint-Barthélemy, which are drafted in the same terms as those applicable to Saint-Martin.

I.- (...)
3 ° The Community of Saint-Martin shall exercise its powers in matters of taxes, duties and taxes, without prejudice to the rules laid down by the State for Saint-Martin in respect of social security contributions and other levies intended to finance the protection Social debt and the amortization of the social debt, by analogy with the rules applicable in Guadeloupe.


(C) The State shall remain competent to establish, within the territory of the community, fees to be levied in connection with the performance of missions in the general interest incumbent upon it (CGCT, art LO6314-4-III).

III.- Without prejudice to the exercise by the community of its competence in matters of taxes, duties and taxes, the State may impose taxes to be levied in connection with the performance of missions of general interest Which fall within the scope of its powers.


The State thus collects the civil aviation tax and the airport tax on flights departing from the Grand Case airport.

D) Obtaining the status of "Saint-Martin's tax resident" is not immediate for natural persons : It is subordinate, in the case of natural persons coming from a department of metropolitan France or overseas, to a residence period of at least five years in the territory of the community (CGCT, article LO6314-4 -I-1 ° and 1 ° bis).

I. The Community of Saint Martin exercises the powers it holds under 1 ° of I of Article 6314-3 in respect of taxes, duties and taxes in compliance with the following provisions:
1 ° Natural persons whose domicile for tax purposes was established in a département in mainland France or overseas within five years prior to their establishment in Saint-Martin can not be considered as having their fiscal domicile in Saint Martin, After having resided there for at least five years.
Legal entities whose tax domicile was established within a five-year period prior to their establishment in Saint-Martin, established in a metropolitan or overseas department may not be considered as having their fiscal domicile in Saint-Martin until after Have installed the seat of their effective management for at least five years or where they have installed the place of their effective management and are controlled directly or indirectly by natural persons resident in Saint Martin for five years at Less;
1 ° a Natural or legal persons having their fiscal domicile in a metropolitan or overseas department, or being deemed to have such residence under 1 °, shall be subject to the taxes in force in those départements.
Without prejudice to the provisions of the preceding subparagraph, natural or legal persons having their fiscal domicile in a metropolitan or overseas department, or being deemed to have such residence under 1 °, shall be subject to the charges laid down in Community of Saint-Martin for income or fortune originating in the territory of that community.


The legal entities created in Saint-Martin, on the other hand, are immediately subject to Saint-Martin's taxation.







Organization - Your contacts






Missions



Main tasks of the Taxation Division



- the decision-making support of elected officials in the development of fiscal policy

- the development of the tax standard (deliberation) and the follow-up of any litigation

- the design of the IT tools needed to manage taxes

Important Accuracy



The responsibility for the assessment, collection and control of taxes and duties is the sole responsibility of the State services. Community personnel, placed under the authority of the State administration, however, contribute to the execution of these operations. Useful contacts below.




Organization chart







Regulatory Directorate



Director: Odile VAINQUEUR
Phone 0590 29 56 21
Mail: odile.vainqueur@com-saint-martin.fr



Directorate of Information Systems (Taxation)



Director:
Tel: 0590 29 56 20



Application Management



Director:
Tel: 0590 29 56 20



Address



Former "building of the masters"

164, street of Holland - Marigot



Useful contacts within the State services



Plate and control: Saint-Martin tax service



Address :



Residence Santa Monica
Street of Marsh
BP 1084 Marigot
97150 SAINT-MARTIN

Phone :



Such. 0590 29 25 71or 0590 87 71 75



Recovery: Treasury of Saint-Martin



Address :



Street Jean-Jacques Fayel

BP 382

97150 SAINT-MARTIN

Phone :



Such. : 0590 29 56 55

Fax. : 0590 87 22 50



TCPP, TS and TLV: Customs and taxation center of Saint-Martin



Address :



Commercial port of Galisbay-Bienvenue

Port Establishment Building

BP 1175

97062 ST MARTIN CEDEX

E-mail: pdf-stmartin@douane.finances.gouv.fr

Phone :



Tourist tax

Such. : 0590 29 55 48 or 0690 22 29 68

Fax: 0590 27 84 95

Consumption tax on petroleum products

Such. : 0590 29 55 48 or 0690 22 29 67

Fax: 0590 27 84 95

Tax on vehicle rentals

Such. : 0590 29 55 48 or 0690 22 29 69

Fax: 0590 27 84 95





Contact details Customs and tax office - 05 2016
Tax Service Coordinators
Treasury - 05-2016 Contact information


General turnover tax




General turnover tax (TGCA)



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The existing value added tax (VAT) system in the European Union is not applicable in Saint Martin. On the other hand, there is a turnover tax known as the general turnover tax (TGCA), the rate of which is low (4%), which in practice reaches retail sales of goods Of services.

This tax makes use of concepts close to those governing VAT as regards its scope, the definition of taxable persons, the rules governing its operative event and its exigibility and the rules on territoriality.

This tax is neutral for businesses with respect to retail sales (which are taxable only). Companies only collect it from their clients and transfer it to the public accountant of the community.

The same applies to the provision of services invoiced to private individuals. On the other hand, companies that use service providers (bookkeepers, telephone operators, subcontractors, etc.) or acquire fixed assets bear the TGCA invoiced by their suppliers. The latter is not attributable to the collected TGCA But is only deductible from taxable income (in the form of an expense or amortization expense).



legal basis



General tax code for the community of Saint-Martin: articles 250 and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

TGCA identification number, taxable status of the taxable person, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of declarations, payment of the TGCA:

Treasury of Saint-Martin



Important details: services provided in Saint-Martin and provided by providers established outside Saint-Martin



Benefits provided to persons not subject to the TGCA

Persons who are established outside Saint-Martin and who carry out services for "valuable" services in the territory of the community must, in principle, accredit a representative domiciled with the tax authorities of the State (tax department) In Saint-Martin, which undertakes to fulfill the formalities to which the taxable persons are subject to the general turnover tax and to pay the amount of the tax and, where applicable, the penalties relating thereto (CGISM, Art. 252-II-2 °, first paragraph).

In practice and as a simplification, if the provider is established in a department in a metropolitan or overseas department, he can contact the Saint-Martin tax department, which can, for the purposes of the TGCA, grant him a Exemption from the appointment of a tax representative. The provider will then be assigned an identification number to the TGCA and will have to subscribe his declarations of TGCA under the conditions of common law; If it is a "one-off" transaction, it will only subscribe to one statement.

Benefits Provided to Persons Subject to the TGCA

A reverse charge system for the TGCA is then applicable (CGISM, article 252-II-2 °, second paragraph): the invoices must therefore be established by the supplier and the self-liquid taker himself the tax when paying And return it to the public accountant of the community (the 03 line of the return must be served).



Last print available



Contribution of patents




Contribution of patents



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Inherited from the ex-business tax, the contribution of the licenses is in principle due each year by the natural or legal persons who habitually practice, in Saint-Martin, a self-employed professional activity.

Important Dispensation:

Taxpayers other than those carrying on an activity under the BNCs are exempted from the payment of the contribution of the licenses when their annual turnover in the year N-1 does not exceed 82 600 € (sales activities or Housing supply) or 33 100 € (other activities).



legal basis



General code of the community of Saint-Martin: articles 1447-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the contribution of the licenses:

Treasury of Saint-Martin



Plate



Depending on the nature of the activity, the contribution of the licenses is based on:

- the rental value of equipment and movable property (EBM) with a depreciation period of less than 30 years. This rental value is equal to 13% of the cost price of the goods in the generality of the cases;

- 5% of the income of holders of non-commercial profits or companies subject to corporation tax having as their actual object the pursuit of an activity which, if exercised in an individual capacity, would have come under the NLCs.



Rate



25,76% of trim (rate unchanged from 2011)



Calendar



Filing of the declaration and payment of a deposit of 50% no later than 30 June of the tax year.

Payment of the balance by 30 on the following November.



Last print available



The print for the year 2015 is available for download (link at the bottom of the page)



Details: CCISM funding



As part of the financing of the Inter-professional Consular Chamber of Saint-Martin, the taxpayers of the contribution of the licenses are required to pay an additional tax at the rate of 2,81% based on the amount Of the contribution of licenses.





License Contribution - 2015 Declaration
Contact Information Tax Services - 05 2016
Treasury - 05 2016 Contact information


License fee




License fee



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Inherited from the ex-business tax, the license fee is in principle due each year by natural or legal persons who habitually practice a self-employed activity in Saint-Martin.



legal basis



General code of the community of Saint-Martin: articles 1447-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the license fee:

Treasury of Saint-Martin



Plate



The license fee consists of a fixed fee and an index fee.

Fixed fee: 300 € (excluding exceptions)

Index right: 5 € per square meter beyond an area of ​​40 m2. The amount is capped at 2 500 €.



Calendar



Filing of declaration and payment no later than 30 June of taxation year



Last print available



The 2015 year statement is available below for download.



Details: CCISM funding



As part of the financing of the Saint-Martin inter-branch consular chamber, the license fee payers are required to pay an additional fee to the 100 € flat fee and an additional license fee to the 2,81 license fee %.





Contact Information Tax Services - 05-2016
Treasury - 05-2016 Contact information
License fee - Declaration - Year 2015


Tourist tax




Tourist tax



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The visitor's tax has a very broad scope since it applies to all accommodation operations for consideration, with a duration of less than 90 days in the year, carried out in the territory of the Saint-Martin, regardless of the nature and type of accommodation.

The tourist tax is due, in general, by all professionals and non-professionals of the accommodation. Specifically, the following persons are concerned: natural or legal persons who:

- operate a hotel, a tourist residence, a "guest house" or, more generally, a classified accommodation establishment or not;

- operate a marina, a marina with pleasure craft used for passenger accommodation;

- rent furnished apartments or villas, for a duration of less than 90 days (this duration is appraised for each operation and not globally over the year, for example, people renting an apartment 8 times in the year for a period Of 15 days are payable for the visitor's tax). Renters in non-professional furnished (or occasional rental) are also liable for this tax.

This tax is added to the price charged to the customer and is mentioned on the invoice issued to him. This is therefore an indirect tax charged to customers.



legal basis



General code of the community of Saint-Martin: articles 885-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



Tax base



The tax is based on the price of overnight stays, excluding ancillary services (catering, excursions, spa ...) which are subject to the TGCA under common law conditions. The invoices submitted to customers must clearly show this breakdown, which can be verified by the customs and taxation cluster.

The amount of overnight stays to be declared corresponds to the amount actually received (including advance payments) during the previous month.



Rate of tax



The tax rate is set at 4%.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 15 of each month at the Customs and Tax Center.

The fee must be paid by bank check or bank transfer (bank details on the front of the declaration).



Last print available



The current declaration is available for download (link below).



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Tax on vehicle rentals




Tax on vehicle rentals



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The tax on vehicle leases has a very wide scope, since it applies to all short-term leases of motorized land vehicles of any kind within the meaning of the legislation on motor vehicles. Registration of vehicles (especially passenger cars, trucks and light trucks, motorcycles, scooters, etc.).

The tax is due by natural or legal persons who make taxable rentals and who have in Saint Martin (French part):

(A) the head office of their business;

(B) a permanent establishment, that is to say, a fixed place of business from which the activity is carried on;

Or (c) a dependent agent acting on their behalf and having at Saint-Martin authority to conclude contracts on their behalf.

This tax is added to the price charged to the customer and is mentioned on the invoice issued to him. It is therefore an indirect tax charged to customers.

Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



legal basis



General code of the community of Saint-Martin: articles 1585 W



Tax base



The tax is based on the price charged to the customer, excluding optional or compulsory insurance. The invoices submitted to customers must clearly show this breakdown, which can be verified by the customs and taxation cluster.

The amount of rentals to be declared corresponds to the amount actually cashed (including down payments) during the previous month.



Rate of tax



The tax rate is set at 4%.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 15 of each month at the Customs and Tax Center.

The fee must be paid by check or bank transfer.



Last print available



The declaration is available for download (link below).



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Contact details of the Customs and Tax Center - 05 2016
Declaration


Consumption tax on petroleum products




Consumption tax on petroleum products



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The consumption tax on petroleum products is levied on the following products:

- Essences and superfuels with a high content of aromatic hydrocarbons

- Gasoline, including aviation gasoline and jet fuel, and high-fuels

- Diesel

- Emulsion of water in gas oil stabilized by surfactants, the water content of which is equal to or greater than 7% by volume, not exceeding 20% by volume, intended for use as a fuel

The fee is due:

(A) in the case of importation by sea, by the person appearing as the consignee of the goods on the transport document or any other document in the place of delivery to the port authority;

(B) in the case of importation by land, by the person operating the installations in which the products are physically delivered.



legal basis



General code of the community of Saint-Martin: article 1585 P



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



Rate of tax



The rate of the tax is fixed at:

(A) 0,23 euro per liter for diesel fuel used by industrial plants as fuel for stationary engines, with the exception of engines used as relief to offset power supply disruptions;

(B) 0,06 euro per liter for products intended for the refueling of aircraft, vessels or vessels;

C) 0,12 euro per liter for other products.

For the application of the tariff referred to in (a) above (0,23 € / l), establishments whose activity requires significant technical means are not industrial in character, not only where the activity consists in the manufacture or transformation of tangible goods But also where the role of the technical installations, equipment and tools used, even for the needs of another activity, is paramount.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 20 of each month at the Customs and Tax Center.

The fee must be paid by bank check or bank transfer (bank details on the front of the declaration).

By way of exception to the provisions of the first two subparagraphs, when the products are originally imported by sea, the taxpayers or their representative shall liquidate, declare and pay the tax to the customs authorities concomitantly with the removal of the products in question within the The local public establishment managing the port of Galisbay-Bienvenue or, when these products leave this enclosure to be delivered on board ships (especially refueling operations), concomitantly with this delivery operation.



Last print available



The declaration is available for download below.



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Tax on insurance agreements




Tax on Insurance Agreements



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Subject to the expressly provided exemptions, any insurance agreement entered into with an insurance company or company or any other French or foreign insurer shall be subject, whatever the place and date to which it is or has been concluded, to a Compulsory annual tax when the insured risk is located in Saint-Martin.



legal basis



General code of the community of Saint-Martin: articles 991 and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of declarations, payment of the license fee:

Treasury of Saint-Martin



Tax base



This tax is levied on the amount of sums stipulated for the benefit of the insurer (premiums or contributions ...) and any accessories which the insured directly or indirectly benefits from (the contract costs, termination…).



Rate of tax



The tax rate varies according to the insured risk.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent no later than the 15 of each month.

The fee must be paid by check or bank transfer.



Last print available



It is available for download from the link below.





2787_Tax on Insurance Agreements (2)
Contact Information Tax Services - 05 2016
Treasury - 05-2016 Contact information


General information on income tax




Income Tax (IR) at a glance



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Income tax, payable by natural persons, has the following main characteristics:

1)This is a "declaratory" tax: each year, no later than 31 May, natural persons are required to report income received during the previous year. The IR is then established and recovered, by way of roll, in view of this annual declaration. A tax notice is in principle sent to the taxpayer at the end of August and the tax due must be paid before the 30 of September of the year, after deduction of the installments payable by 15 February and 15 may.

2) The IR is levied on the income of the "tax home": each taxpayer is thus liable to income tax, both because of his personal profits and income As well as those of his / her children and the persons considered to be dependent. In the same way, married persons are subject to a common taxation for the income received by each of them and that of their children and dependents; This tax is established in the name of the spouse, preceded by the mention "Monsieur or Madame".

3) The RI hits the overall net income (of the household) that is mainly Consisting of the following total net income:

- Property income ;
- Industrial and commercial profits;
- Profits from the farm;
- Salaries, wages, allowances, emoluments, pensions and annuities;
- Profits of the non-commercial professions and income assimilated there;
- Income from movable capital (...)

The taxable income is then determined by subtracting from the total of these categorical revenues the deficits, charges and allowances whose deduction is authorized by the local tax regulations.

4) The tax of Saint-Martin residents is calculated by applying a progressive scale.

Income tax for the year 2015 Is calculated by applying to the fraction Of each share Of income that exceeds 6 047 € the rate of:

- 5,50% for the fraction greater than 6 047 € and less than or equal to 12 063 €;
- 14% for the fraction greater than 12 063 € and less than or equal to 26 791 €;
- 30% for the fraction greater than 26 791 € and less than or equal to 71 826 €;
- 41% for the fraction greater than 71 826 €.

A reduction of 40%, capped at 6 700 €, is then applied to the amount of tax thus determined.



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxpayer's tax position, reporting obligations, control ...:

Saint-Martin Tax Service

Place of declaration:

Saint-Martin Tax Service

Payment of income tax:

Treasury of Saint-Martin







Income tax: the rules for tax domiciliation



1. The general rule



In Saint-Martin's internal law, the rules for tax domiciliation are provided for in article 4 B of the general tax code of the community of Saint-Martin:

The following shall be deemed to have their fiscal domicile in Saint-Martin within the meaning of Article 4 A (...):
at. Persons who have their home or place of principal residence in Saint-Martin;
b. Those who practice a professional activity, whether employed or not, in Saint-Martin, unless they justify the fact that this activity is carried out on an ancillary basis;
c. Those who have in Saint-Martin the center of their economic interests.


These four criteria - home location; Place of principal stay; Place of employment; Place of the center of economic interests - are assessed successively in this order.

To have his fiscal domicile in Saint-Martin, it is enough that one of its criteria is satisfied.



2. The special rule known as "five years"



In order to prevent a risk of relocation of taxpayers towards the community of Saint-Martin, taxation presupposed advantageous, in 2007, organic lawmaker subordinated the recognition of a tax domicile in Saint-Martin to a special condition, That of having resided for at least five years in the community (CGCT, art LO6314-4).

I. The community of Saint-Martin exercises the powers it holds of the 1 ° of the I of the articleLO 6314-3In respect of taxes, duties and taxes in accordance with the following provisions:
1 ° Natural persons whose domicile for tax purposes was established in a département in mainland France or overseas within five years prior to their establishment in Saint-Martin can not be considered as having their fiscal domicile in Saint Martin, After having resided there for at least five years.
(...)


This provision, however, only applies to natural persons who had previously had their fiscal domicile in a department of metropolitan France or overseas.

§ 5 of the Protocol annexed to convention Between the State and the Community of Saint Martin for the avoidance of double taxation and the prevention of fiscal evasion and fraud, signed at Saint-Martin on 21 December 2010, specifies that the persons concerned by this "rule of Five years "shall be deemed to have their fiscal domicile in Guadeloupe:

5. Income tax (...) of persons settled in Saint-Martin and residents of the State within the meaning of Article 4 of the Convention shall be calculated in accordance with the taxation rules for persons domiciled or having Exploitation in the department of Guadeloupe.




3. The consequences of a direct debit in Saint-Martin



a) Persons whose domicile for tax purposes is located in Saint-Martin are liable to the income tax applicable locally due to the totality of their income from all sources.

It is therefore an "unlimited" tax liability: whatever its nationality (French or foreign), the taxpayer must, in principle, be liable to tax in Saint Martin on all its Source Saint-Martin, French (outside Saint-Martin) or foreign.

Important : Persons who have their fiscal domicile in Saint-Martin and who receive income from outside Saint-Martin and outside France (St Maarten, USA, etc.) are not doubly taxed on the basis of such income because the tax Saint-Martin neutralizes Unilaterally double taxation :

Article 199 bis
The tax paid by the taxpayer domiciled in Saint-Martin to a State or territory outside Saint-Martin on account of a positive income deriving from that State or territory shall be eligible for a tax credit.
This tax credit is equal to the amount of the tax paid in the State or territory outside Saint-Martin. It may not, however, exceed the amount of the Saint-Martin tax corresponding to such income.
The tax credit is chargeable to Saint-Martin's tax on the basis of which the income qualifying for the tax credit is included. Any surplus can not be carried forward or repaid.
The tax credit shall be credited at the taxpayer's request, on the occasion of the declaration referred to in Article 170, or by means of a complaint. In all cases, it is supported by proof of the tax paid in the State or outside territory in Saint Martin.
The provisions of this Article shall apply subject to the double taxation agreements.


In the case of income from "source State" (metropolitan or overseas departments), double taxation is neutralized in accordance with the 21 December 2010 State / Community tax treaty.

b) Persons who do not have their fiscal domicile in Saint-Martin are liable to be subject to Saint-Martin's tax only if they have income from Saint-Martin source within the meaning of article 164 B of the CGISM:

I. The following shall be deemed to be income from Saint-Martin's sources:
at. Income from real property located in Saint-Martin or from rights in respect of such immovables;
b. Income from variable-yield securities issued by companies based in Saint-Martin and all other movable assets placed in Saint-Martin;
c. Income from farms located in Saint-Martin;
d. Income derived from professional activities, whether employed or not, exercised in Saint-Martin or operations of a profit-making nature within the meaning of Article 92 and carried out in Saint-Martin;
e. The capital gains mentioned in Articles 150 U to 150 UC and the profits from operations defined in Article 35, when they relate to businesses operated in Saint-Martin and to buildings located in Saint -Martin, to real estate rights relating thereto or to shares and shares in unlisted companies whose assets consist principally of such property and rights;
f. The net gains referred to in I of Article 150-0 A and resulting from the transfer of rights, as well as those mentioned in item 6 II of the same article withdrawn from a repurchase by a company issuing its own securities, when the rights held Directly or indirectly, by the transferor or the shareholder or the shareholder whose shares are redeemed, together with his spouse, their ascendants and their descendants in the profits of a company subject to corporation tax and having its registered office at Saint-Martin have together exceeded 25% of these profits at any time during the last five years;
g. The sums, including salaries, paid as of 1XXXXXXXXXXX, corresponding to artistic or sporting services provided or used in Saint-Martin.
II. The following shall also be considered as income from sources in Saint-Martin when the debtor of the income has his fiscal domicile or is established in Saint-Martin:
at. Pensions and annuities;
b. The products defined in Article 92 and collected by the inventors or as copyright, those collected by the breeders of new plant varieties within the meaning of Articles L623-1 to L623-35 of the Intellectual Property Code, as well as All proceeds derived from industrial or commercial property and similar rights;
c. The amounts paid for services of any kind provided or used in Saint-Martin.


Their tax is calculated according to the same rules as those applicable to Saint-Martin residents when the amount of their income from Saint-Martin sources represents at least 75% of the total amount of their income (see specific notice available below). If this condition is not met, the tax is determined according to specific rules.



 

The taxation of residents

The taxation of residents

Registration fees (including property tax)




The summary information contained in this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


RIGHTS OF REGISTRATION, LAND ADVERTISING TAX, FREE TRANSFER RIGHTS AND SHARING RIGHTS



In general, The tax rules applicable to Saint-Martin are based on a structure close to the regime of registration fees as provided for by the national tax law.

The legal and regulatory requirements in civil and company law continue to fall exclusively within the competence of the State authorities.

ATTENTION: Temporary exemption or relief from registration fees may apply (See brochure "Recent measures on the taxation of wealth").




SALES OF BUILDINGS AND ASSOCIATED OPERATIONS



The formalities of registration and publicity are demerged.


The rules applicable to transfers for consideration of immovable property or rights Located in Saint-Martin Can be summarized as follows:

- The formality of the registration Shall be made to the tax department of the Saint-Martin community on the basis of an extract of a deed, drawn up in quadruplicate copies, supplemented by a plan for the detailed liquidation of the duties due and, where applicable, the particulars provided for in III of the 150 VG article of the CGISM. The payment of registration fees takes place on this occasion;

- The formality of land advertising Shall be carried out at the Land Registry Office in Basse-Terre (Guadeloupe) in accordance with the usual procedures, it being specified that the two extracts of acts produced on this occasion must imperatively include the receipt of the registration; The real estate security contribution due to the State is paid upon completion of this formality.

The deadline for completion of the registration is one month from the date of the deed.

Basis of Property Tax : Idem national rules.

Rate of registration fees: 8%. The proceeds of this tax are collected exclusively for the benefit of the community of Saint-Martin.

The property security contribution (which applies under the same conditions as at the national level) continues to be collected by the State when completing the formality of land registration. No other tax is levied.

For the record, : This tax has been repealed by the community of Saint-Martin (since 2008).



REGISTRATION FEES OF INTEREST TO CORPORATIONS



Registration fees specially applicable to transactions carried out by companies are governed by the following rules:

o Scope of the obligation to register : Idem national legislation, in particular acts establishing the formation, continuation, transformation or dissolution of a company (civil or commercial), increase, amortization or reduction of its capital (CGISM, article 635-1 -5 °).

o Time limit : One month from the date of the act.

o formalities : The merged formality is not applicable to Saint-Martin. Where the acts concern immovable property, the formality of registration must be effected locally and before the formalities for the publication of land.

o Territorial scope : Rules different from the national rules (CGISM, articles 650 to 653).

Notaries whose residence is located in Saint-Martin register their acts in the service of the taxes of the community of Saint-Martin.
For other acts, that is to say, private acts, authentic instruments passed by notaries whose residence is outside Saint-Martin and authentic documents passed abroad, Place in the tax department of the community of Saint-Martin in the following cases:
(A) they transfer the ownership, usufruct or enjoyment of business or customer base situated in Saint-Martin;
(B) assign a right to a lease or a promise of lease in respect of all or part of an immovable situated in Saint-Martin;
(C) they determine the formation, continuation, transformation or dissolution of a company or an economic interest grouping whose registered office or the place of effective management is located in Saint-Martin or the increase, Depreciation or reduction of capital.


Precision : the tax Convention Signed between the State and the community does not cover registration fees.

o Key rates :

The sheet available below for download summarizes the main applicable tariffs.



ASSIGNMENT OF SOCIAL RIGHTS (CGISM, article 726 et seq.)



Registration fees specially applicable to the sale of company rights are governed by the following rules:

o Scope of the obligation to register: National law (CGISM, articles 635-2-7 ° and 7 ° bis).

o Time limit : One month from the date of the act.

o Formality : "Autonomous" formality of registration.

o Territorial scope : Rules different from the national rules (CGISM, articles 650 to 653).

Notaries whose residence is located in Saint-Martin register their acts in the service of the taxes of the community of Saint-Martin.
For other acts, that is to say, private acts, authentic instruments passed by notaries whose residence is outside Saint-Martin and authentic documents passed abroad, Place in the tax department of the community of Saint-Martin in the following cases:
(A) They shall recognize the transfer of shares, founders' shares, profit-sharing shares or shares in companies whose capital is not divided into shares, where such shares are issued by a legal person having its registered office at Saint-Martin Or its place of effective management;
(B) They shall recognize the transfer of interests in legal entities predominantly immovable within the meaning of the third subparagraph of 2 of I of Article 726 of the CGISM.


Precision : The tax treaty signed between the State and the community does not cover registration fees.

o Rate: Cf. Sheet available below for download.



RIGHTS OF SUCCESSION (CGISM, article 750 ter et seq.)



Essentially, the rules governing inheritance and gift taxes are very similar to the rules that were in force at the national level on 1XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

o territoriality : "Symmetrical" rules to national provisions (CGISM, art.750 ter). If the deceased was domiciled in Saint-Martin, all his movable and immovable property may be taxed in Saint-Martin, irrespective of the nature and situation of the deceased, regardless of the domicile of the beneficiary. Double taxation is avoided by the charging of duties paid abroad (or to the benefit of the State) on account of furniture and immovables located outside Saint-Martin.

In the event that the deceased was domiciled outside Saint-Martin, the territorial scope of the inheritance tax depends on the beneficiary's tax domicile:

- movable and immovable property situated in Saint-Martin or outside Saint-Martin are taxable if the beneficiary is domiciled in Saint-Martin on the day of transmission and has been domiciled for at least six years during the last ten years;

- only movable and immovable property situated in Saint-Martin are taxable when the beneficiary is domiciled outside Saint-Martin (or if he does not fulfill the previous term requirement).

o Rights base: Inheritance taxes are based on an estimated declaration of the taxpayers. Generally, assets transferred are valued at their actual market value at the date of death. The administration has the power to correct the value if it is insufficient. Under certain conditions, 20% is deducted from the real market value of the immovable constituting the principal residence of the deceased (CGISM, article 764 bis) on the day of death.

In the event of a dismemberment of ownership, the taxable value of the life annuity and the bare ownership is set at a flat rate for a fraction of the value of the entire property, according to a scale taking into account the age of the usufructuary CGISM, Article 669, identical rules to the national scale).

The debts owed to the deceased, existing at the date of death, are deductible from the estate assets (CGISM, art 768 to 774).

o exemptions : Saint-Martin's tax regulations provide for a number of exemption cases. In particular, they are exempt from transfer duties by death The surviving spouse And the partner linked to the deceased by a civil solidarity pact (CGISM, article 796-0 bis). Under certain conditions, three-quarters of their value shall also be exempt from transfer duties free of charge. Shares or shares of companies Collective investment agreement (CGISM, art. 787B), or, to the same extent, the assets allocated to the operation of a individual business (CGISM, 787 C).

o Calculation of duties: Inheritance taxes are calculated on the net share of each heir or legatee

The rates are set out in 777 and subsequent articles of the CGISM, to which the reader is invited to refer as necessary.

(B) Allowances (at the 1er January 2016)

- Direct line allowance (CGISM, 779-I): 161 564 €

- Abatement for disabled persons (CGISM, article 779-II): 161 564 €

- Abatement between brothers and sisters (CGISM, article 779-IV): 16 155 €

- Abatement in favor of nephews and nieces (CGISM, article 779-V): 8 079 €

- Abatement in case of donation between spouses or partners of a PACS (CGISM, art 790 E and 790 F): 81 859 €

- Abatement in case of donation to grandchildren (CGISM, article 790 B): 32 313 €

- Abatement in case of donation to great-grandchildren (CGISM, article 790 D): 5 384 €

- Abatement applicable in the absence of other abatement (CGISM, Article 788-IV): 1 617 €

o Tax return on previous donations : Period of 6 years (CGISM, article 784)

o Declaration and payment : The time limits stipulated by the Saint-Martin legislation for the registration of the declarations that the heirs, donees or legatees have to subscribe are:

- Of twelve months From the date of death when the person whose estate is being taken has died in the community of Saint Martin,

- Of Eighteen months In all other cases (CGISM, article 641).

The declaration must be filed with the Saint-Martin tax department accompanied by the payment of the sums due (split or deferred payment possible under the same conditions as those in force in France on 15 July 2007).



RIGHTS OF DONATION (CGISM, art 750 ter et seq.)



o Prince : The donations obey a regime close to that of mutations by death. Most of the exemptions provided for inheritance tax apply to donation rights, with the exception of exemptions from rights for the surviving spouse or partner, or the brothers and sisters of the deceased.

o exemptions : Exemptions specific to donations are provided, in particular for family cash donations (CGISM, article 790 G).

o Plate : Some of the provisions on inheritance tax are not applicable (20% abatement for the assessment of the principal residence, 5% furniture flat rate for the evaluation of the furnishings).

o Calculation of duties : Donations benefit, as in matters of succession, from abatements (CGISM, art.779). Direct, collateral and non-parental donations are subject to the same tariff as estates (CGISM, 777). Inheritance tax reductions (CGISM, 780 and 781) and a reduction in age-related donor rights (CGISM, 790) may apply.

o Property tax : In the case of immovable property, donations shall also be subject to the payment of a supplementary registration fee at a rate fixed at 1% (CGISM Article 791) .This additional registration fee must be paid When completing the formality of registration with the tax department of the community of Saint-Martin.

The form of land advertising, which is then carried out with the publicity service of Basse-Terre (Guadeloupe), does not give rise to any perception for the benefit of the community of Saint-Martin.



SHARES, LICITATIONS AND ASSIGNMENTS OF SUCCESSIFIED RIGHTS (CGISM, 746 and the following)



o Prince : With the exception of the rate which is 1,20%, the rules applicable to Saint-Martin are very close to those laid down at national level.





Useful contacts
Registration fees - Main rates at 01 01 2016


Real estate gains (individuals & companies)




PERSONAL REAL ESTATE OF THE INDIVIDUALS AND ASSIMILATED COLLECTION (CGISM, article 150 U and following and article 244 bis A)



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Generally speaking, while the rules applicable to Saint-Martin are based on a structure similar to that provided for at national level, there are now different rules of base and rate. The main specificities can be summarized as follows.

o territoriality : Since 2010, the authority has a so-called "source" jurisdiction which allows it to tax the capital gains realized by persons taxed domiciled in a department of metropolis or overseas (or deemed to be Failure to satisfy the "five-year rule" set out in LOQNUMX-6314 of the CGCT) on the sale of a building or immovable rights located in Saint-Martin.

State / collective double taxation is offset by the conventional tax credit (combined application of Articles 13 and 20 of the tax treaty mentioned in the introduction).

o Scope: National legislation

o exemptions : Essentially analogous to those provided for at national level, except, however, (and in particular) exemption on condition of reimbursement

o Determination of gross capital gains: The gross gain or loss realized on the transfer of property or rights mentioned in 150U to 150UC of the CGISM is equal to the difference between the sale price and the acquisition price by the transferor.

Expenditure on construction, reconstruction, expansion or improvement incurred by the vendor and realized since the acquisition, if not already taken into account for the determination of income tax and That they do not have the character of rental expenses, increase the purchase price. If the taxpayer is unable to justify this, they may be fixed at the choice of the taxpayer, either expert or at a flat rate of 15% of the purchase price (whatever the date of the transfer ).

o Abatement for length of detention:

See table annexed to the declaration available below for download.

Warning : For land, irrespective of the length of time the property is held, the allowance can not exceed 75%. In other words, the tax can not be less than 5% of the amount of the capital gain (tax rate of 20%).

o Tax rate: 20%

o Social contributions: Idem metropolis

o Reporting Obligations (Sale of an immovable located in Saint-Martin):

Capital gains of Saint-Martin residents

- liquidation of the tax under the Saint-Martin tax regulations from the 2048-IMM_SM form and payment of the tax (excluding social contributions) to the Saint-Martin tax department ( During the formality of the registration) which returns it to the community.

Capital gains of persons having their fiscal domicile in a metropolitan or overseas department (or being deemed to have it)

- liquidation of the tax under the Saint-Martin tax regulations from the 2048-IMM_SM form and payment of the tax (excluding social contributions) to the Saint-Martin tax department ( During the formality of the registration) which returns it to the community.

Capital gains of persons having their fiscal domicile outside Saint-Martin and outside France

- liquidation of the tax from the specific printed form in Saint-Martin "2048-IMM_SM", 20% rate whatever the place of residence and payment of the tax (excluding social contributions) to the tax service of Saint -Martin (during the formality of the recording) which returns it to the community.

Note : Applications for exemption from the designation of a tax representative should be addressed to the Saint-Martin tax department.

o Tax on certain real estate gains: Tax not included in the tax regulations of Saint-Martin.





2048-M_SM - 05 2015 (current version)
Useful contacts
Declaration 2048-IMM_SM - 05 2015 (effective)


Right of lease




Right of lease



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



To summarize, the right of lease applies to persons who own one or more buildings (land, villa, apartment, commercial premises, etc.) located in Saint-Martin and given as a long-term lease.

Subject to certain exemptions intended to avoid cumulation with the visitor's tax and to exclude leases granted for an annual rent of less than or equal to 2 400 €, the lease right is due each year before 31 December N, and Equal to 3% of the rents received during the tax period which runs from 1er October of year N-1 to 30 September of year N.



legal basis



General code of the community of Saint-Martin: article 736



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the lease right:

Treasury of Saint-Martin



Plate



The basis of the lease right is equal to the amount of rents collected during the tax period. More specifically, it corresponds to:

▪ at the price plus property charges:

O the price includes all that the owner must receive in return for the rental according to the provisions of the lease contract (sum of money, remittance of goods in kind ...)

O Property charges are the payments, supplies or services made by the tenant normally to the landlord and imposed by him to the tenant (property tax, major repairs, etc.)

▪ or to the actual rental value of the leased goods if this value is higher than the price increased by the property charges.

Practical rule : In case of renting a dwelling, the lease right is, in most cases, calculated on the total of the sums paid by the tenant (excluding reimbursement of rental expenses recoverable by the owner).



Rate



The rate of the lease right is set at 3%.



Calendar



The taxpayers, or their representatives, declare annually (N), on this form, the amount of rents collected during the tax period (from 01 / 10 / N-1 to 30 / 09 / N) and liquidate The tax due.

This declaration, accompanied by the payment of the tax due, shall be sent no later than 31 December of year N to the Treasury of Saint-Martin.

The fee must be paid by check or bank transfer.



Last print available



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