Since the dismantling of the former Netherlands Antilles on October 10, 2010, Sint Maarten has an autonomous status (status aparte) and is a fully-fledged country within the Kingdom of the Netherlands. Sint Maarten has a population of 40,000. The official currency is the Netherlands Antillean guilder.
DCTL provides tax advice to businesses and individuals with local and cross-border interests, investments or activities. An ideal combination of optimum tax position and maximum certainty is sought. The professionals have specific knowledge of and experience with the tax legislation of Sint Maarten and are uniquely placed to efficiently and expertly assist you with tax matters.
The office’s core activities consist mainly of advice on:
- the starting and structuring of business activities on or from Sint Maarten
- cross-border mergers, acquisitions, reorganizations and restructuring
- cross-border financing
- real estate investment on or from Sint Maarten
- types of legal forms (including joint ventures and partnerships)
- intercompany services and the supply of goods (transfer pricing)
- amendments to the legislation and case law of Sint Maarten and its implications for investors
- secondment of staff to and from Sint Maarten
- cross-border option and pension plans
- emigration to and from the Sint Maarten
- the provision and exchange of information between Sint Maarten and third countries.
The advisory services provided cover such areas as profit tax, tax on business turnover, real estate transfer tax, excise tax, payroll tax, personal income tax, inheritance tax, land tax, tourist tax and social security. If necessary, tax advice can be coordinated to take account of non-tax fields, such as legal and administrative services.