LinkedInFacebookTwitterGoogle PlusSkype

Articles & Resources

St Barth, French West Indies Law Firm

The New Regulations Applying To National Insurance Contributions

National insurance contributions on executive and shareholder remuneration (pay + dividends) have been substantially increased by the National Insurance Funding for 2013 Act, No. 2012-1404, of 17th December 2012.
Read More »

The Cancellation of the Town-Planning Map is a Chance for the Collectivity

Before drawing lessons from the cancellation of the town-planning map by the Administrative Court, a chronological summary of events is in order.
Read More »

French juridictions: How it works?

The Constitutional Council can be asked to decide on conformity with the Constitution of the laws before their promulgation. The Court systematically verifies the constitutionality of organic laws and regulations of the parliamentary assemblies. It can also be called upon to determine the existence of a contradiction between the Constitution and a treaty that has not yet been ratified.
Read More »

Wealth Tax

Will second home owners or residents of metropolitan France and residents considered as non-resident for tax purposes pay wealth tax on their real estate in Saint Barth?
Read More »

Taxation In The Future Territorial Authority Of Saint Barthelemy

Article LO 6214-4. - I. of the institutional act resulting from the official and unofficial negotiations leaves very little room for adjusting the tax treaty to be concluded (which has already been drafted according to the latest news from the Ministry of Finance) since it provides that the said treaty may only "specify" that this article has been introduced.
Read More »

Pre-emption Right (click on the photo for download)

Article LO 6214-7. - The territorial authority may subordinate the declaration of inter vivos transfers of landed property located in its territory or related social rights, with the exception of donations to a direct or collateral descendant up to the fourth degree of relationship.
Read More »

New Powers

Article LO 6214-1. - The territorial authority (collectivité territoriale) exercises powers devolved by laws and regulations applying to district councils (communes) and powers devolved to the administrative department (département) of Guadeloupe.
Read More »

New Status of Saint Barth by Law dated February 21, 2007 download by a click on the photo

In order to help our clients reflect with us about the development of Saint Barthélemy, we have highlighted some passages below which we consider are important for traders, company directors, self-employed persons, employees and investors in Saint Barthélemy as they have significant legal implications:
Read More »

Emmanuel Jacques Almosnino Practice Areas

Real Estate / Wealth Management
Corporate Structuring
International Taxation

Member Of:

International Bar Association IR Global
Investment Migration Council

Recognized On:

Martindale The Legal 500 2019 Global Excellence Award

Official Partnerships With: