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Country guide
Saint Barthélemy
Saint Barthélemy is a special overseas case in France's OECD TIN guidance. No territory-specific TIN is expected for individuals or entities, but a French TIN may be provided if the holder has one.
TIN status
No separate local TIN format is published for validation.
- 1 Saint Barthélemy has its own fiscal competence.
- 2 Do not assume every Saint-Barthélemy tax resident will have a French TIN.