With its soft taxation, Saint-Barth attracts investors.
But what about the applicable taxation, for foreign non-residents?
French tax law enforces to Tax Residents in Saint-Barth ( on the island from more than 5 years), concerning their income from metropolitan France, but only for this income.
Non-resident of Saint-Barthélemy, but resident of France, are considered by French law to be metropolitan tax residents.
People who are not residents of the island, but who do not have a residence in France either, are not subject to metropolitan taxation, and may be subject to local COM taxation, as noted by the legal advise of the Council of State of December 27, 2007.
Therefore, including for foreign people, French tax law does not apply.