Sit maarten

Sint Maarten Algemene landsverordening landsbelastingen amended

Aug 6, 2020
Thursday, August 6, 2020

Sint Maarten ‘Algemene landsverordening landsbelastingen' amended

On July 14th 2020, the Sint Maarten "Algemene landsverordening landsbelastingen" (hereafter: ALL) has been amended.


Sint Maarten signed the Multilateral Competent Authority Agreement in 2015, by which it committed itself to endorse the Common Reporting Standard of the OECD and start exchanging information with other jurisdictions that have signed this agreement.

In order to achieve this, certain entities (in Dutch: administratieplichtigen) will be obligated to automatically submit information to the St. Maarten tax inspector each year. The implementation and extent of this automated process will depend on future legislation.


The new article 61a ALL is a delegation provision, based on which more detailed legislation may be instated. This article provides (amongst others) the legal basis for the Government of Sint Maarten to:

  • designate the administratieplichtigen;
  • detail what information the administratieplichtigen must submit; and
  • detail how often, by which deadline, and in what manner the administratieplichtigen need to submit this information.

The new article 21b ALL provides for a sanction in case of non-compliance. Should an administratieplichtige not meet his legal obligations, a maximum fine of NAf 20,000 may be imposed.

Concluding remarks

This new legislation does not cause entities to have new legal obligations at this moment. Only after the more detailed legislation is instated, will the new legal obligations enter into effect. Baker Tilly will keep you updated on any developments in this respect. In case you have any questions or remarks concerning the information above, please do not hesitate to contact our team.


For more information, you can contact:

Maarten Tervoort, tax advisor, 
Paula de Bruijn, tax advisor,




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