Our practice is defined by discretion, institutional discipline, and a commitment to long-term continuity.
Practice Areas
Aalbers Private Tax Advisory provides specialized tax guidance in Sint Maarten, tailored to the intersection of business interests, personal affairs , and regulatory obligations. We operate where standard solutions are insufficient, delivering advice that is technically sound, defensible, and effective in practice.
Tax Advisory & Structuring
Design and implementation of tax-efficient structures and the optimization of existing entities to ensure long-term stability and compliance within the local fiscal landscape.
International & Cross-Border
Advice on cross-border structures involving Sint Maarten in combination with other jurisdictions.
Focus lies on aligning legal structure, operational reality and tax outcomes. This includes the design and implementation of holding and financing structures, assessment of tax residency and substance, and allocation of functions, assets and risks across jurisdictions.
Both new structures and the review or restructuring of existing arrangements are covered, particularly where tax leakage or risk exposure has developed over time.
Wealth & Asset Structuring
Structuring of assets (across jurisdictions) with an emphasis on long-term control, flexibility and risk management.
This includes coordination of private and corporate assets, the use of legal entities such as foundations, and preparation for future liquidity events. Each structure is assessed in light of the relevant legal systems and tax frameworks involved.
Private Fund Foundation (PFF)
The Sint Maarten Private Fund Foundation is a distinct legal vehicle used for holding assets, managing investments and structuring ownership.
Services include establishment and governance of PFFs, including the separation between legal ownership and economic interest. Particular attention is given to cross-border tax treatment, especially in light of anti-abuse provisions and transparency rules.
Where appropriate, the PFF is integrated into a broader structure.
Relocation & Residency Planning
Advisory services relating to relocation to or from Sint Maarten.
Key considerations include tax residency, timing, and interaction between jurisdictions. Services include pre-arrival and pre-departure structuring and alignment of personal and corporate structures with the intended residency position.
Tax Holidays & Investment Incentives
Assistance with accessing and applying the Sint Maarten Tax Holiday regime.
Scope includes eligibility assessment, structuring of investments in line with regulatory requirements, preparation of applications, and monitoring of ongoing compliance. Frequently applied in real estate and hospitality projects where structuring and timing are decisive.
Real Estate & Development Structuring
Tax advisory in relation to real estate investments and development projects in Sint Maarten.
Coverage includes acquisition, development and selling phases. Focus areas include positioning of land and development entities, turnover tax implications, and the taxation of profits at both corporate and investor level.
Early-stage structuring is often determinative for overall tax efficiency.
Cryptocurrency & Digital Asset Structuring
Advisory on tax and structuring aspects of cryptocurrency and digital assets.
Given the evolving regulatory landscape and cross-border nature of these assets, a cautious and structured approach is required. Assessment includes private versus corporate holding structures, cross-jurisdictional tax treatment, and preparation for liquidity events.
Existing structures are reviewed where reporting risks or inconsistencies may arise.
Estate & Succession Planning
Advisory on the transfer of wealth across generations.
Focus lies on structuring ownership and control in a manner that is legally robust and tax efficient. Coordination between different legal systems and mitigation of double taxation on succession form a key part of the analysis.
Tax Due Diligence
Tax due diligence services in the context of acquisitions, investments and restructurings.
Work includes identification of tax risks, assessment of existing structures, and evaluation of both historical exposure and forward-looking risks. Findings are translated into practical recommendations where required.
Tax Audits & Dispute Resolution
Assistance during tax audits and in disputes with the tax authorities in Sint Maarten.
This includes management of information requests, preparation of responses, and guidance throughout the audit process. Where necessary, representation is provided in objection and appeal procedures, as well as in settlement negotiations.
Proceedings before the Court of First Instance of Sint Maarten and the Common Court of Justice of Aruba, Curaçao, Sint Maarten and of Bonaire, Sint Eustatius and Saba form part of this process where disputes escalate beyond the administrative phase.
Early-stage involvement often reduces the likelihood of escalation and supports a more controlled resolution process.
The Ideal Client
Our practice is tailored for individuals, entrepreneurs, and corporations whose tax positions are sufficiently complex to require careful structuring, oversight, and strategic decision-making. We provide professional stewardship for each client, not standard compliance.