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Saint Martin 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

• 税务居所（domicile fiscal）位于法属圣马丁，适用法国税法规定
• 对于先前税务居所位于法国本土或法国其他海外省份，且在迁往圣马丁岛之前的5年内曾在此地的个人，在被视为在圣马丁岛拥有税务居所之前，至少需要在圣马丁岛居住5年（《法国领土、海洋和殖民地税收法典》第LO 6314-4条 I-1°）。

没有投资或数字游民签证；作为非荷兰/美国国民，您通常需要当地担保人（雇主/伴侣等）才能在逗留超过 90 天的情况下获得圣马丁临时居留许可。

税收基于税务居民所在地，而非国籍，但对于来自法国本土或法国其他海外省份的人员，有一项特殊的五年规则，该规则推迟了圣马丁税务居民身份的获得，并在此期间使他们仍需按照“本土或海外省份”制度纳税，因此与纯粹的按天计算的制度相比，改变税务居民身份受到更多限制，但没有长尾税或退出税。

“Achieving the quality of “Saint-Martiner tax resident” is not immediate for natural people arriving from a metropolis or overseas department. It is subordinate to these persons for a period of residence of at least five years in the territory of the collectivity (CGCT, art. LO6314-4-I-1° and 1° bis). I.-The collectity of Saint-Martin exercises the powers it holds from 1° of I of section LO 6314-3 in respect of taxes, duties and taxes in accordance with the following provisions: 1° Individuals whose tax domicile was, within five years of their establishment in Saint-Martin, established in a metropolis or overseas department may only be considered to have their tax domicile in Saint-Martin after having resided there for at least five years. 1° bis Physical or legal persons with their tax domicile in a department of metropolis or overseas, or being deemed to have it under the 1°, are subject to the impositions in force in these departments.” — Direction des Services Fiscaux de la Collectivité de Saint‑Martin

估算 — 与链接来源核实。 参见方法论。