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Taxation of Rental Turnover by Individual Heirs Upheld in Sint Maarten Court

  • Case involves one of the heirs of the deceased who continued renting out properties after the death
  • Heirs did not pay the required BBO tax on rental income
  • Heir argues that he should not be solely responsible for the tax as there are multiple heirs
  • Court rules that each heir is considered a separate entrepreneur for the rental activities
  • Heir is held liable for BBO tax on his share of rental income
  • Heir did not pay the required BBO tax and is fined accordingly
  • Court finds the fines appropriate and dismisses the appeal


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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