/files/file/News/2022/Location%20saisonie%CC%80re%20Saint-Martin.pdf
News
- 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
- 14/112023Nov 14, 2023
Tax revenues - gross data from 2008 to 2022
- 31/102023Oct 31, 2023
Tax statistics 2022
With an amount exceeding 122 million euros, the overall level of tax revenues is a slight increase over the year 2021, and a marked increase over the year 2020, a year of tourism crisis linked to the pandemic context. - 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
Corporate designer tax book
To carry out your company’s declaration of existence, you will need to define the business sector, legal status, and estimate the annual turnover. To do this, it is important to know the taxes that you will be subject to and your tax obligations, even before completing your business declaration at the corporate formality centre or online. The purpose of this document is to provide you with the first useful information regarding taxation applicable to your business. - 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. - 20/012022Jan 20, 2022
Good reasons to invest in Saint-Martin
This guide provides a regulatory overview which will allow you to better understand the levers available for your establishment in Saint-Martin, which I hope will be successful.