TAXATION / TGCA: simplification of the procedure for foreign companies


The elected officials met in territorial council Tuesday morning, made a modification to the tax code of Saint-Martin with regard to the declaration of the TGCA by the companies not established in Saint-Martin; the objective being to simplify the procedure for the external companies and to guarantee to the COM the collection of the tax by these.

Companies not located in Saint-Martin had to declare and pay the TGCA to the tax authorities. If they did not do so, it was their client's responsibility to declare the TGCA themselves. This is the principle of reverse charge.

In order to avoid this type of situation and to "place foreign companies in the same conditions and constraints as local companies", the elected officials decided to "remove this reverse charge rule and oblige foreign companies to register for the purposes of declaring the TGCA ”, regardless of their client. (More details on

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