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Marco Aalbers

Counsel, CaribTax Private Client. Caribbean tax lawyer, former tax inspector, and the compiler of the first English language edition of Sint Maarten's tax legislation.

Background

Marco Aalbers has spent more than a decade working in Caribbean tax, on both sides of it. He served within the Sint Maarten tax inspectorate before advising privately, and has held roles with the Government of Sint Maarten, PwC Dutch Caribbean and Wolters Kluwer. His work concentrates on formal and procedural tax law, international and interregional taxation, fiscal policy, and structuring for clients operating across Caribbean jurisdictions.

That combination is the reason this practice exists. Technical knowledge of what the legislation says is widely available. Knowledge of how a position is actually received, which arguments carry weight in practice, and where a matter is genuinely arguable rather than simply uncomfortable, comes from having read files from the other side of the desk.

Published work

The most published tax practitioner working on Sint Maarten.

01

St. Maarten Tax Legislation (English edition)

The first comprehensive English language edition of Sint Maarten's tax laws, compiled and edited by Marco Aalbers. Presented to Parliament in January 2024 and since established as an annual reference, available through VanDorp.

02

Capita Selecta: Caribisch Fiscaal Recht

Co-author. A foundational textbook offering a thematic introduction to the tax systems of Sint Maarten, Curaçao, Aruba, the BES islands and Suriname.

03

Vakstudie Belastingrecht, Deel 16: Caribisch Fiscaal Recht

Contributor to the Wolters Kluwer fiscal encyclopaedia, covering income tax, corporate tax, payroll tax, indirect taxes, treaties and exemptions across the Caribbean parts of the Kingdom.

04

Research: the fiscal treatment of cryptocurrency in Sint Maarten

Specialised academic research underpinning the firm's digital assets practice.

Teaching

Marco lectures at the University of Curaçao Dr. Moises da Costa Gomez, where he trains students and practising professionals in Caribbean tax law. The teaching and the practice inform one another: the questions that recur in a lecture hall are frequently the same ones that recur in an engagement.

Practice areas led
Common questions
What does the inspectorate experience actually change?
It informs a realistic assessment of how a position will be received: which arguments carry weight, where a matter is genuinely arguable rather than merely uncomfortable, and how a file is read by the person examining it. It does not confer influence, and it should not be understood as offering any.
Will Marco personally handle my matter?
Private Client matters are handled with direct involvement from counsel. Compliance execution arising from an engagement may be carried out by the wider CaribTax team, and you will be told which parts are which.
In what languages can matters be handled?
English and Dutch. Much of the underlying legislation and correspondence in Sint Maarten is in Dutch, which is frequently the practical constraint for clients who do not read it.
Is teaching still part of the practice?
Yes. Marco lectures at the University of Curaçao Dr. Moises da Costa Gomez, training students and practising professionals in Caribbean tax law.
Can you appear for me in court?
The practice advises on strategy, prepares the technical position and manages the formal objection stage. Where a matter proceeds to court and Sint Maarten rules reserve audience to admitted practitioners, we coordinate with admitted counsel rather than appear ourselves.

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A Position Review opens with a confidential discussion of your fiscal position, the risks in it, and what you are trying to achieve.

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