Ricour-Brunier - Notaire et Associés Saint-Barthélemy et Saint-Martin

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Notary office

The exercise of a specific notariat in the northern islands of the Caribbean

The overseas collectivity of SAINT-BARTHÉLEMY is not a commune of France but an overseas collectivity of article 74 of the French constitution. Apart from the sovereign functions exercised by France (justice, public order, defense, money and foreign affairs) it legislates and administers its territory as it sees fit. Thus, the rules of taxation, urban planning, construction and the environment are different from those applied in France. No taxes on income or wealth, no VAT or inheritance tax, provided you are a tax resident of Saint-Barthélemy.
The neighboring island of SAINT-MARTIN also has the status of overseas collectivity and has also legislated in these same areas. No wealth tax, lighter income tax, no VAT, but a general turnover tax (TGCA), transaction registration fees and real estate gains tax.