Foreign taxpayers

If this income stems from the proceeds of:

• debt claims covered by a mortgage on immovable properties established on the BES islands.
• other assets of movable capital (not including securities), which proceeds depend on:
  • the proceeds from a company or profession, insofar as these are operated/performed on the BES islands;
  • the number of or proceeds from a product extracted, processed, or modified on the BES islands;
• companies and professions operated/performed on the BES islands. If this work lasts for less than a successive period of three months, full or partial exemption from taxes can be granted;
• shares in or profit-sharing certificates, bonds, or debts claims of a company established on the BES islands;
• disposal (such as sale) of a shares or profit-sharing certificates belonging to a significant interest in a company which capital is fully or partially divided into shares. A significant interest exists, inter alia, if you are a shareholder in a company for at least 5%;
• an existing or previous employment relationship of yourself or another person in the role of director or supervisory director of an entity established on one of the BES islands;
• a position paid by the island government, while the work is performed outside of the BES islands.