Saint Martin - Key parameters
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Last updated :
05-08-2025
Saint Martin
treaty
Key parameters
| Country | Saint Martin |
| Treaty article | |
| About this treaty | Rijkswet van 23 december 2015, houdende regeling voor Nederland en Sint Maarten tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en een woonplaatsfictie ter zake van erf-en schenkbelasting (Belastingregeling Nederland Sint Maarten) |
| Status | In force |
| Under negotiation | No |
| Type of treaty | Avoidance of double taxation |
| Date signed | 23 December 2015 |
| Date ratified by the Netherlands | 23 December 2015 |
| Date of publication |
13 January 2016 |
| Date entry into force | 01 March 2016 |
| Official languages | Dutch |
| Anti-abuse provisions | Main purpose test, Other |
| Multilateral Instrument |
No |
Saint Martin has a seperate Regulation with the Kingdom of the Netherlands. This Regulation is only available in Dutch.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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