News
- 01/012026Jan 1, 2026
BUSINESS TAXATION: A new 100% dematerialized reporting circuit!
The Community and the Centre des finances publiques de Saint-Martin inform the enterprises of the territory of the establishment of a 100% dematerialised circuit for professional declarations and payments, from 1 January 2026. From 1 January 2026, professionals (enterprises, individual entrepreneurs, professions) will be required to submit all their tax returns and professional taxes exclusively by email, in PDF format, to the Public Finance Centre (CFP). Only users without internet access or physically unable to transmit a scanned document will be allowed to file a paper declaration with the Public Finance Centre (Ccordia Treasury). This first stage is intended to facilitate the approach of entrepreneurs. Ultimately, the Community plans to propose a complete dematerialisation of tax information systems. On 1 January 2026, company taxes and taxes will have to be paid only by bank transfer. Proof of transfer must be attached by email to the PDF of the return. Paper deposits and cheque or cash payments will no longer be accepted. Only one title should be included in the subject matter of the email: The name of the PDF and the text of the transfer: TIF_ nature of the return (TGCA or IS or BIC or BNC or DLCP or IS 1,2,3,4) Year of the return Month of the return for TGCA. Example: For a company whose NIF is 12345: · 12345_TGCA_2025_10 ---> TGCA declaration of October 2025 · 12345_2024_IS_rectificative ---> Statement of profit and loss IS amending the financial year ended 2024 · 12345_2025_DLCP ---> 2025 LCPD declaration. Bank details for transfers to the PSC: BIC : BDFEFRPPCCT RIB 30001-00064-1D93000000-009 IBAN FR20-3000-1000-641D-9300-0000-009 E-mail addresses for sending tax returns: For declarations of results, a single recipient: cfip.sxm-pole.fiscal@dgfip.finances.gouv.fr For other professional declarations (TGCA, DLCP, IS instalments), a single recipient: cfip.sxm.declarations-professionals@dgfip.finances.gouv.fr 1- Prepare PDF files correctly The quality of the file size is crucial for the rapid processing of statements. Companies are therefore invited to scan their documents with a suitable setting using a sufficient resolution of 150 to 300 dpi. Recommended target: less than 5 MB per PDF. 2- Clearly name PDF files to avoid assignment errors and speed up the tracking of folders. 3- One PDF per report, but several statements in one email: to preserve readability and simplify processing: 1 PDF = 1 declaration The same e-mail may contain multiple statements provided each is in a separate and well-titled PDF file The subject of the email should be as follows: Professional NIF number - relevant professional statements – Month. Only one recipient of the email: the BALF of the tax pole if it is a statement of profit, the BALF declaration for all other returns accompanied by the copy of the order of transfer – (No other public finance agent in copy, no other BALF of public finance in copy). 4- Payment of business taxes: only by transfer From 1 January 2026, the regulations will be made exclusively by bank transfer. Companies are advised to: Save the cash bank details in their banking tool now Use the wording of the proposed and identical nominated transfer for the object of the mel and the name of the PDF file Anticipate transfer deadlines to avoid late payment Attach copy of transfer order to return e-mail A simple change, but to anticipate! This modernization aims at fluidising exchanges and speeding up the processing of professional declarations. By adopting these good practices now, companies will be perfectly ready for the January 2026 deadline. In fact, statements of results to the Corporation Tax are already sent by the vast majority of companies in PDF format. As a result, companies will now also have to scan their other reports, including those of the TGCA, which are the most numerous. The Community of Saint-Martin and its Public Finance Centre are gradually modernizing the processes in force and thank in advance the companies of the territory for the respect of these new reporting and payment modalities. - 19/122025Dec 19, 2025
Deliberation: Update of the local tax incentive scheme
- 19/122025Dec 19, 2025
Deliberation : Collection of taxes, setting of rates, scales and amounts
- 19/122025Dec 19, 2025
Deliberation: Update of the rental value of professional parking facilities and guest houses
- 19/122025Dec 19, 2025
Deliberation : Tax measures aimed at encouraging the release of land - exemption from capital gains tax on the transfer of certain real estate assets
- 19/122025Dec 19, 2025
Deliberation: Transfer Duties on Onerous Transfers - Update of Article 71bis, 717 ter and 717 quater of the Saint Martin Tax Code
- 19/122025Dec 19, 2025
Deliberation: Establishment of a territorial tax framework tailored to Saint-Martin's needs in affordable housing
- 26/062025Jun 26, 2025
Deliberation: Extension of the local tax incentive schemes codified in Articles 199 undecies D, 199 undecies E, and 217 undecies A of the Saint-Martin Tax Code
- 01/042025Apr 1, 2025
Letter to the taxpayers - 2024 Revenue Campaign
- 24/122024Dec 24, 2024
AGRICULTURE: Highlight your agricultural land!
The Collectivity of Saint-Martin introduced a tax package for all owners of agricultural land as of January 1, 2025. This package includes many tax advantages. - 23/122024Dec 23, 2024
The collectivity's main taxes for 2025
- 10/102024Oct 10, 2024
Tax booklet of the entrepreneur
- 01/122023Dec 1, 2023
Tax applicable to Saint-Martin for seasonal rent.
This document is a fact sheet regarding the taxation applicable to Saint-Martin for seasonal rent. - 29/112023Nov 29, 2023
Summary of TGCA declarations filed by intermediaries involved in the seasonal rentals of furnished accommodation - Articles 260 and 263 of the Saint-Martin tax code
- 30/102023Oct 30, 2023
Stable establishment of a national company in Saint-Martin: rescript procedure
The notion of a stable establishment is essential to assess whether the benefits derived from industrial or commercial activities carried out on the territory by a national corporation are taxable under the corporate tax in Saint-Martin.
Article 5 of the tax treaty concluded between the State and the Collectivity dated 21 December 2010, drafted according to the OECD model, includes a precise definition of the permanent establishment; It is therefore necessary to refer to it. According to this article, "Strategic establishment" means a fixed business facility through which a company operates all or part of its business."
With regard to corporate tax, domestic law (article 209 of the SMTC) retains the concept of "companies operated in Saint-Martin".
The usual exercise of an activity is characterized by three non-cumulative criteria:
• The operation of an establishment in Saint-Martin;
• The execution in Saint-Martin of operations through a dependent representative;
• The conduct of operations forming a complete business cycle.
With respect to the TGCA, the concept of a stable establishment does not affect the subjugation, which is determined by the territoriality rules for both deliveries and service delivery (SMTC Articles 250 and 252).
Section 80 B of the Tax Procedures Book allows a taxpayer in good faith to question the administration from a written, accurate, complete and sincere presentation of the factual situation, so that it provides, for example, the assurance that it does not have in Saint-Martin a permanent establishment or a fixed base within the meaning of the tax agreement linking the Collectivity to the State in which that taxpayer is a resident.
To carry out this approach, companies will now be able to use the attached questionnaire model, prepared by the Collectivy.
/files/file/Documentation/questionnaire%20rescrit%20ES%20SXM.pdf
- 09/102023Oct 9, 2023
Official Tax Bulletin - TGCA
This Official Tax Bulletin, whose subject is the TGCA, will allow you to become aware of the mechanism inherent to it in the smallest detail. - 20/092023Sep 20, 2023
Tax aid device.
The purpose of the official tax bulletin is to facilitate the understanding and implementation of the local tax aid system under section 199 undecies D of the Saint-Martin tax code, applicable to certain investments, including new productive investments, made in Saint-Martin. - 20/092023Sep 20, 2023
Tax aid device.
The purpose of the official tax bulletin is to facilitate the understanding and implementation of the local tax aid system corresponding to section 199 undecies E of the Saint-Martin tax code, applicable to certain investments, including new productive investments, made in Saint-Martin.