SUMMARYAbout Saint-Martin… 06 The key advantages of Saint-Martin 07 Summary of corporate taxation 10 Very favorable corporate tax 12 u HOLDING COMPANY SCHEME 15 u PRIVATE EQUITY INVESTMENT COMPANY SCHEME 17 u 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.
MARCH 2015 EDITION
DOING BUSINESS IN SAINT-MARTIN