Publications & Articles
Publications
Recently published
"Reflections on the taxation of Saint Barthélemy"
Available for download freely in French
This innovative report analyzes the unique fiscal landscape of a tiny-caribbean island; Saint Barthélemy.
The complexity of the issue lies in the dichotomy of a French island that is fiscally independent and that can be considered a tax-haven by certain administrations.
This innovative report analyzes the unique fiscal landscape of a tiny-caribbean island; Saint Barthélemy.
The complexity of the issue lies in the dichotomy of a French island that is fiscally independent and that can be considered a tax-haven by certain administrations.
Online Publication date: 2nd March 2026
Author:
Cabinet Roche Caraïbes, by Christian Roche
Place: St. Barthélemy
Author:
Cabinet Roche Caraïbes, by Christian Roche
Place: St. Barthélemy
Discover all our Publications
The following list presents the publications developed and written by the Roche Caraïbes Cabinet
COMING MARCH 2026 (FR)
Published online beginning of March 2026, this report gives its readers a panoramic overview of the fiscal landscape of St. Barths. This unique island of 21 squared km provides both opportunities and challenges, as analyzed by Cabinet Roche Caraïbes on an economic, fiscal and legal level. Discover the report freely in French here.
NEW REPORT 2025 (FR)
To address the issues of international successions, this report makes an in-depth analysis of 70 countries and their succession rights, evaluated from a fiscal, legal, and economic perspective.
GUIDE 2025 (FR)
New guide on the real-estate landscape in St. Barths, with details about buying and selling properties for non-residents as well as residents, and individuals and businesses.
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Discover our Articles
ARTICLE 9 February 2026 (FR)
Table: Benefits in kind and social charges
This document shares an extensive table for a thorough understanding of benefits in kind is fundamental to reducing personnel costs, the most significant expense after purchasing. We will examine the 40 options available to you.
ARTICLE 2024 french
"Non-publication of company accounts in St Barthélemy"
As of January 1, 2012, Saint-Barthélemy left the European Union, and no European legislation applies without the explicit mention of Europe. The publication of the accounts is based on European legislation and therefore does not apply to Saint-Barthélemy. This article describes this in detail.
ARTICLE 2024 French
"The non-declaration of accounts used abroad"
The Monetary and Financial Code excludes Saint-Barthélemy from this obligation.
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About
Cabinet Roche Caraïbes is a firm of chartered accountants specializing in the areas of taxation, real estate and wealth transfer.
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Contact
- rochechristian@cabinetrochecaraibes.com
- Anse des Cayes, 97133
- Saint Barthélemy
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About
Cabinet Roche Caraïbes is a firm of chartered accountants specializing in the areas of taxation, real estate and wealth transfer.
Discover
Contact
- rochechristian@cabinetrochecaraibes.com
- Anse des Cayes, 97133
- Saint Barthélemy
Newsletter subscription
