The first 90 days in Sint Maarten set the foundation for your long-term residency compliance and Penshonado eligibility. Establishing the right structures early — registration, banking, insurance, and tax filings — prevents costly complications later. This week-by-week checklist covers everything a new SXM resident needs to complete in their first three months.

WEEK 1–2: Immediate Priorities
Confirm AVVR residence permit is active and valid (or initiate application if not yet submitted)
Register your SXM address with the Civil Registry (Burgerzaken) at the Government Administration Building in Philipsburg
Begin bank account opening process at RBC, WIB, or CIBC — gather required documentation (see banking guide)
Arrange international health insurance coverage — do not go uninsured even temporarily
Confirm property lease or purchase is properly documented and meets Penshonado qualifying requirements
Schedule initial CaribTax strategy session to confirm Penshonado application timeline
WEEK 2–4: Financial Setup
Open SXM USD checking account and establish international wire transfer capability
Update international investment accounts with SXM address for FATCA reporting purposes
Notify home country bank(s) of address change to SXM
Arrange property insurance (windstorm/hurricane coverage) for your SXM qualifying property
Set up utilities: GEBE electricity/water account in your name
If US citizen: confirm FBAR reporting obligations and update US tax advisor of move
WEEK 3–6: Permits and Registrations
Apply for SXM driver's license (exchange from home country license at the Department of Transport in Philipsburg)
Register your vehicle at the Department of Transport (if bringing a vehicle)
Register with local SZV (Sociale en Ziektekostenverzekering) office if you will have SXM employment
Notify home country tax authority of your departure and SXM residency (critical for US, Canada, Netherlands, UK)
If establishing an SXM entity: initiate NV/BV/Foundation incorporation with local notary
Register entity with Chamber of Commerce (Kamer van Koophandel) if applicable
WEEK 6–12: Tax Authority and Penshonado
Confirm all documentation ready for Penshonado application: income proof, property docs, passport, background check, health insurance
Submit Penshonado application to Belastingdienst Sint Maarten via CaribTax
Register for Tax Authority taxpayer number (if not already assigned with AVVR)
If operating an SXM entity: register for corporate tax and turnover tax as applicable
Begin tracking 183-day residency calendar from day 1 of arrival — maintain travel log
Ensure home country exit declaration/tax return is filed before applicable home country deadline

Home Country Exit: Don't Forget This Step

One of the most frequently overlooked steps is properly notifying your home country tax authority of your departure. Simply moving abroad does not automatically terminate your tax residency in your home country. Each country has specific exit procedures:

  • USA: No formal exit declaration required, but stop filing state tax returns and update all accounts to SXM address. Maintain US federal filing obligations.
  • Canada: File a departure return (T1 general with departure date noted) and pay departure tax on deemed disposition of taxable Canadian property. Update CRA with SXM address.
  • Netherlands: Deregister from the Dutch Basisregistratie Personen (BRP) at your local Dutch municipality before departure.
  • UK: Notify HMRC of departure through the P85 form (if employed) or self-assessment. Consider the statutory residence test implications.
Day Count Tracking

Your 183-day Penshonado requirement begins accruing from the first day you establish SXM residency. CaribTax provides all compliance clients with a simple travel tracking tool — a spreadsheet or app — that logs entry and exit dates from SXM and provides running day counts for the calendar year. This costs nothing and protects everything.

CaribTax manages the complete first-90-days compliance process for new clients enrolled in our full relocation engagement. From AVVR follow-up to Penshonado submission, we ensure nothing falls through the cracks. Visit BrightPath Caribbean's CaribTax page to begin your onboarding.

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