Publications
Publications
Recently published
International Heritage : transmission de patrimoine et fiscalité internationale
Available for download freely in French
The "International Heritage" report analyzes inheritance mechanisms and key tools for the sustainable transmission of heritage in the context of globalization. The report's uniqueness lies in its approach to the complex global issue of creating a succession pact, analyzing more than 70 countries and their inheritance laws, and integrating multidisciplinary aspects of law, economics, and taxation.
The "International Heritage" report analyzes inheritance mechanisms and key tools for the sustainable transmission of heritage in the context of globalization. The report's uniqueness lies in its approach to the complex global issue of creating a succession pact, analyzing more than 70 countries and their inheritance laws, and integrating multidisciplinary aspects of law, economics, and taxation.
Online Publication date: 14 October 2025
Author:
Cabinet Roche Caraïbes, par Christian Roche
Place: St. Barthélemy
Author:
Cabinet Roche Caraïbes, par Christian Roche
Place: St. Barthélemy
Discover all our Publications
The following list presents the publications developed and written by the Roche Caraïbes Cabinet
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.
COMING JANUARY 2026 (FR)
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.
To be the first to be notified of its publication, subscribe by clicking on the button below.
Published work updates
Sign up to receive the report in advance and stay informed about new publications and conferences from Cabinet Roche Caraïbes.
By clicking, you agree to our Privacy Policy.
Articles
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.
Contact us
Do you have a question, comment, or follow-up regarding our publications? Leave us your questions and comments using the form below. We look forward to being in touch.
By clicking the button, you agree to our Privacy Policy
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
- +590 690 51 14 94
- Anse des Cayes, 97133
- Saint Barthélemy
Newsletter subscription
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
- +590 690 51 14 94
- Anse des Cayes, 97133
- Saint Barthélemy
Newsletter subscription
