French General Code of Local Authorities
In forceI. - The collectivity of Saint-Barthélemy shall exercise the powers it derives from 1° of I of Article LO 6214-3 with regard to taxes, duties and fees in accordance with the following provisions:
1° Natural persons may only be considered as having their tax domicile in Saint-Barthélemy after having resided there for at least five years.
Corporate entities may only be considered as having their tax domicile in Saint-Barthélemy after having set up the seat of their effective management there for at least five years or when they have set up the seat of their effective management there and are controlled, directly or indirectly, by individuals who have been resident in Saint-Barthélemy for at least five years.
Individuals or legal entities that do not meet the residence conditions set out in the previous two paragraphs are deemed to have their tax domicile in mainland France;
1° bisIndividuals or legal entities that have their tax domicile in a department of mainland France or overseas France, or are deemed to have it by virtue of 1°, are subject to the taxes in force in these departments.
Without prejudice to the provisions of the previous paragraph, natural or legal persons having their tax domicile in a department of metropolitan France or overseas France, or being deemed to have it by virtue of 1°, are subject to the taxes defined by the collectivity of Saint-Barthélemy for income or wealth finding their source on the territory of this collectivity (1) ;
2° The collectivity of Saint-Barthélemy shall transmit to the State any information useful for the application of its regulations relating to taxes of any kind or denomination and for the execution of information exchange clauses provided for in tax treaties concluded by France with other States or territories ;
3° The collectivity of Saint-Barthélemy exercises its powers with regard to taxes, duties and levies without prejudice to the rules set by the State, for Saint-Barthélemy, with regard to social security contributions and other levies intended for the financing of social protection and the amortisation of the social debt.
I bis. - The terms of application of I are specified by an agreement concluded between the State and the collectivity of Saint-Barthélemy with a view to preventing double taxation and combating tax fraud and evasion.
Prior to the entry into force of this agreement, individuals or legal entities whose tax domicile is in a French or overseas department or in Saint-Barthélemy are entitled to a tax credit chargeable against the tax due in the territory where their tax domicile is located in respect of the financial year or calendar year during which the credit is recorded, in respect of income from the other territory.
This tax credit, equal to the tax actually paid in respect of this income in the other territory, may not exceed the fraction of tax due in respect of this same income in the territory in which they are domiciled for tax purposes. Correspondingly, the tax paid in respect of this income in the other territory is not deductible from this same income in the territory where their tax residence is located. (1)
II. - The assessment, control and collection of taxes, duties, fees and other levies may be carried out by agents of the State under the conditions set out in an agreement concluded between the State and the collectivity.
III. - Without prejudice to the exercise by the collectivity of its competence in matters of taxes, duties and levies, the State may institute taxes intended to be collected on the occasion of the performance of missions of general interest incumbent upon it within the framework of its competencies.
An agreement concluded between the State and the collectivity specifies the terms and conditions for the application of the first paragraph of this III in order to determine the terms and conditions for the collection and management of revenue intended for the financing of air safety.
