The Aalbers Standard

We operate where standard solutions are insufficient. By combining experience from both the tax authorities and private advisory, we provide a distinct understanding of how regulations are applied in practice. Every engagement is handled directly at the partner level, ensuring absolute accountability and discretion.

The questions that reach us usually arrive at a decision point. A company is about to buy property and its structure is not yet fixed. A client is considering a move to the island and wants to know whether the penshonado regime is within reach. A supply chain runs through several entities and turnover tax accumulates at every step. An assessment has been received and the choice is between accepting it and objecting.

The general rules behind those questions are set out in Doing Business in Sint Maarten: A Tax Guide and in Objecting to a Sint Maarten Tax Assessment. What they mean for a particular position takes a conversation.

Who We Advise

Entrepreneurs and Companies

We advise companies on Sint Maarten on profit tax, turnover tax, wage tax and social security premiums. Typical questions concern the structure of a group, the tax position of a new venture and the response to an audit by the Tax Administration.

Property Owners and Investors

Many of our clients own property on the island and live in the United States, Canada or Europe. We advise on rental income, room tax and turnover tax, transfer tax on a purchase, and on holding property in your own name, through a company or through a private fund foundation.

Moving to or Leaving Sint Maarten

Clients who plan to settle on the island want to know how their pension and investment income will be taxed and whether the penshonado regime applies to them. Clients who leave need to deregister properly and settle their position with the Tax Administration. We guide both.

Disputes With the Tax Administration

An assessment, a writ of execution or an audit report calls for a timely and well-founded response. We draft objections and appeals, arrange payment plans with the Receiver and represent clients before the Court of First Instance. The deadlines are explained in Objecting to a Sint Maarten Tax Assessment.

Experience From Both Sides of the Table

Marco Aalbers worked at a Big Four advisory firm in the Caribbean and later as a tax inspector with the Sint Maarten Tax Administration. He is co-author of Capita Selecta Caribisch Fiscaal Recht and author of The Tax System of Sint Maarten, and he contributes to the Wolters Kluwer Vakstudie on the tax law of the Caribbean parts of the Kingdom. He lectures Caribbean tax law at the University of Curaçao and publishes an annual English edition of Sint Maarten’s tax legislation.

His background is set out in Marco Aalbers, Tax Lawyer in Sint Maarten. Books and articles are listed under Publications on Sint Maarten Tax Law.

Free Guides and a Weekly Update

We publish general information on Sint Maarten tax law in English, free of charge. Doing Business in Sint Maarten: A Tax Guide covers the main taxes for companies. The Sint Maarten Private Fund Foundation (PFF) explains how a PFF is taxed and when it makes sense. Sint Maarten Tax Forms and Filing Deadlines lists the returns and their due dates, and Sint Maarten Tax Questions and Answers covers the questions we hear most often.

Every Monday the Caribbean Tax Update covers new case law, legislation and tax news from Sint Maarten, Curaçao, Aruba and the BES islands. Subscribing is free.

Becoming a Client

Every engagement starts with an intake and an engagement letter that sets out the scope of the work and the fee. Once the letter is signed, we start on the substance. The steps are described under Becoming a Client: Onboarding and Identification.

Our office is at Simpson Bay Yacht Club, Welfare Road 68, Simpson Bay, Sint Maarten, and is open Monday to Friday from 9:00 to 17:00. By e-mail and WhatsApp we can be reached 24/7 at info@aalbersprivatetaxadvisory.com and +1 721 584 3435. All contact details are on the contact page.