1. The Exempt Company Sint Maarten Factsheet 2015
Individuals who reside or have resided on Sint Maarten for a certain period of time may owe personal income tax on their shareholding in an Exempt Company.
Introduction
The tax legislation of Sint Maarten includes an extremely attractive form of tax relief for Sint Maarten private limited liability companies involved in financing, investment, holding company, and licensing activities. The most important features and tax aspects of the Exempt Company of Sint Maarten are set out below.
How can Meijburg & Co Caribbean assist you?
The exemption from profit tax made possible by using an Exempt Company can certainly benefit your business. However, strict and comprehensive conditions do apply. We would be pleased to discuss with you whether your private limited liability company should opt for the exempt status. If your business meets the conditions of the regime, we would be pleased to make the necessary arrangements with the tax authorities on your behalf.
Features
In principle, a Sint Maarten private limited liability company can be used for any and all activities. To be eligible for the exempt status and to benefit from the full tax exemption, certain conditions must be met, including conditions relating to the company's board of directors, the activities performed, and a requirement to keep a register of those ultimate beneficiaries holding an interest of 10% or more. Of importance, is that the activities performed by the Exempt Company consist exclusively, or almost exclusively, of financing, investment, and passive holding company activities. The holding of intellectual and industrial property rights also qualifies under the activity test.
Tax aspects
Profit tax
As stated above, the Exempt Company is fully exempt from Sint Maarten profit tax.
Dividend withholding tax
Because Sint Maarten does not levy dividend withholding tax, the dividends distributed by the Exempt Company are not subject to tax.
Individual shareholders

2. Contact details
Should you have any further questions after reading our factsheet, please contact us at any time.
Meijburg & Co Caribbean Sint Maarten
Meijburg & Co Caribbean Rotterdam
Van Goghstraat 4, Unit 1
Dutch Caribbean, Suriname & Cuba desk
P.O. Box 505
Fascinatio Boulevard 250
Philipsburg
3065 WB, Rotterdam
Sint Maarten
The Netherlands T:
T: +31 (0) F:
F: +31 (0)
Quincy Lont
Jaap Roks
Wendell Meriaan
Harry Canters
Foe Cheong