Saint Martin - Key parameters

Last updated : 14-05-2022
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)
In force
Under negotiation
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

Saint Martin has a seperate Regulation with the Kingdom of the Netherlands. This Regulation is only available in Dutch.


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.