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The global fiscal landscape is about to change — again.
By 2025, the OECD’s new international tax framework will redefine how governments coordinate, how companies are taxed, and how wealthy individuals must structure their global assets.
The goal? To ensure that profits, income, and capital gains are taxed “where value is created.”
The reality? A more complex environment that rewards those who anticipate — and penalizes those who don’t.
At SBH Capital Partners, we understand that global taxation is not just about compliance; it’s about strategy within legality. Based in Saint-Barthélemy, we design fiscal structures that align perfectly with OECD standards while preserving tax neutrality, legitimacy, and permanence.
In this article, we’ll explore what the 2025 OECD reforms mean, how they will reshape global wealth management, and why Saint-Barthélemy represents one of the most intelligent responses to this new era of transparency.
The Organization for Economic Cooperation and Development (OECD) has been leading the charge for fairer and more transparent taxation for over a decade.
The initial wave came with the Base Erosion and Profit Shifting (BEPS) project, launched in 2013 to prevent multinational companies from shifting profits to low-tax jurisdictions without real activity.
The 2025 reforms are the next step — extending those principles to:
The OECD’s objective is not to ban tax optimization but to eliminate artificial arrangements — structures that exist only on paper, without economic substance or local governance.
For legitimate investors and companies, this evolution is an opportunity to consolidate their presence in compliant, substance-based jurisdictions like Saint-Barthélemy — where fiscal autonomy meets OECD transparency.
The OECD’s new framework revolves around four major pillars, each with profound implications for investors and wealth managers.
For the first time, taxation will not depend solely on physical presence.
Digital activities — from tech companies to crypto trading platforms — will be taxed where users or customers are located, not only where the company is registered.
This affects international entrepreneurs who operate remotely or manage online businesses. Without a defined fiscal residence, income could become taxable in multiple jurisdictions.
SBH Insight: By establishing a legally recognized structure with local management in Saint-Barthélemy, entrepreneurs can centralize their tax residence and avoid multi-jurisdictional exposure.
The OECD’s global minimum tax imposes a 15% floor on multinational companies with revenues above €750 million.
While this may not directly affect smaller entities, it sets a universal standard of fiscal transparency.
Governments worldwide will adopt similar principles for smaller companies and individuals — meaning substance and governance will become mandatory.
SBH Insight: Saint-Barthélemy’s autonomy allows it to maintain a zero local tax rate while remaining fully compliant under French sovereignty. This makes it one of the few jurisdictions offering true fiscal neutrality within OECD rules.
The OECD now emphasizes the “place of effective management” as the key determinant of tax residency.
A company or individual must demonstrate where decisions are made, accounts are kept, and management occurs.
Virtual offices and passive holdings will no longer be defensible.
SBH Insight: SBH Capital Partners acts as local manager for client entities, ensuring that governance, accounting, and operations occur in Saint-Barthélemy — providing concrete proof of residency.
By 2025, the Common Reporting Standard (CRS) will expand to include digital assets and crypto transactions.
All participating jurisdictions — now over 100 — will automatically exchange financial data, including crypto holdings, beneficial ownership, and income flows.
This makes unreported or opaque structures impossible to maintain.
SBH Insight: SBH’s structures are fully compliant with KYC/AML and CRS standards, allowing clients to operate transparently while preserving confidentiality and fiscal efficiency.
The traditional concept of “offshore” — jurisdictions offering secrecy without substance — is obsolete.
The OECD, FATF, and EU now classify such structures as “non-cooperative”, imposing sanctions, reporting restrictions, and banking prohibitions.
Instead, the future belongs to onshore autonomy: legal jurisdictions operating transparently under recognized sovereign systems.
Saint-Barthélemy represents precisely that model — an onshore territory with offshore advantages.
It is part of France, follows French civil law, and is fully aligned with EU and OECD standards. Yet, since 2007, it has maintained complete tax independence, enabling local companies and residents to benefit from:
SBH Insight: This rare combination allows investors to achieve fiscal neutrality without secrecy — the ultimate compliant optimization strategy.
The OECD’s new rules mark a turning point for private wealth and digital assets.
Wealth no longer depends on accumulation — it depends on alignment.
SBH Insight:
By structuring crypto holdings and conversions within a Saint-Barthélemy company, clients can transform digital assets into tangible wealth (real estate, equity, investments) without triggering flat tax — all under full OECD legality.
In a world of global taxation, neutrality through legality becomes the new advantage.
The 2025 OECD framework doesn’t outlaw optimization — it demands that it be real, transparent, and verifiable.
Here’s what intelligent structuring now requires:
Establishing management, accounting, and banking operations within the jurisdiction of residence.
Ensuring full traceability through compliant KYC/AML and CRS systems.
Delegating management to qualified, locally established professionals — such as SBH Capital Partners — who ensure decisions and filings occur within the jurisdiction.
Transforming crypto or digital wealth into regulated assets such as real estate or company equity, in a compliant fiscal environment.
Maintaining residence and substance over time — not as a temporary maneuver, but as a sustainable structure.
SBH Insight: SBH’s five-year management mandate guarantees residency recognition, banking compliance, and legal stability, ensuring that your wealth remains fiscally neutral and globally defensible.
While many jurisdictions are adapting to OECD reform, Saint-Barthélemy remains one step ahead — because it was built on the very principles now being enforced.
Its fiscal autonomy, granted under French law, is permanent and internationally recognized.
It operates under complete transparency, with legal alignment to France and the EU.
This makes Saint-Barthélemy not a tax haven, but a tax-efficient jurisdiction within the rule of law.
For investors seeking:
Saint-Barthélemy — and SBH Capital Partners — provide a strategic and sustainable home.
At SBH Capital Partners, we don’t sell shortcuts — we design systems.
Each client’s structure is built to last, aligning governance, compliance, and neutrality in one cohesive framework.
Our expertise covers:
Every SBH-managed entity is built on the principles of OECD transparency, legal legitimacy, and fiscal intelligence.
In 2025 and beyond, wealth management is no longer about avoiding taxes — it’s about mastering systems.
And the most powerful system is one that is compliant, autonomous, and permanent.
The 2025 OECD rules are not a threat — they’re a filter.
They will eliminate weak structures and reward well-designed, compliant ones.
Investors who adapt early will gain access to global banking, legal recognition, and peace of mind.
Saint-Barthélemy, through SBH Capital Partners, represents a model for the next generation of wealth management:
Because the future of wealth is not about hiding — it’s about proving, preserving, and performing.
The new OECD framework for 2025 marks the beginning of a new era: one where transparency is not a burden but a strategic asset.
For those who prepare — who understand how to align legal substance, fiscal residency, and asset management — the opportunity is enormous.
At SBH Capital Partners, we help clients turn these reforms into advantages — structuring their wealth within a French-legal, tax-neutral environment that meets every OECD standard.
Because in the world of modern taxation, the smartest investors don’t escape the system — they master it.
1. What is the main goal of the OECD’s 2025 tax reforms?
To align taxation with economic reality — ensuring profits and income are taxed where value is created.
2. Do the new rules affect individuals or just corporations?
Both. The OECD framework increasingly targets personal tax residency and substance alongside corporate profits.
3. How can Saint-Barthélemy remain compliant yet tax-neutral?
It operates under French law with full fiscal autonomy, maintaining transparency while exempting residents from mainland taxation.
4. Will crypto assets be reported under the OECD’s new system?
Yes. CRS 2.0 extends automatic information exchange to digital assets and wallets.
5. How can SBH Capital Partners help?
By building fully compliant, locally managed structures that preserve tax neutrality and ensure proof of substance for global authorities.
Discretion, compliance, and excellence in Saint-Barthélemy.
Fill out the form below to access a private consultation with our expert team.
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