The Wigg Chronicles

Expat Life Under the American Sun — Anguilla, BVI, Sint Maarten · Part 3

Series finale. Part 3 covers the three territories that belong to no independent Caribbean country — micro-jurisdictions dependent on the British Crown or the Netherlands. No citizenship by investment here. No mass-market nomad visa. What these islands offer instead is more targeted, more exclusive and more technical: 0% taxation within an Anglo-Saxon or Dutch legal framework, some of the most widely used company structures in the world, and a level of discretion and wealth sophistication that the independent islands cannot always match.

There is a reason why some of the wealthiest individuals on the planet have chosen to live in Anguilla, register their holdings in the BVI or domicile their family offices in Sint Maarten: these territories combine the legal security of the British and Dutch systems with 0% taxation and a scale small enough to guarantee a discretion that major offshore jurisdictions can no longer offer. In 2026, after the Pandora Papers, the Panama Papers and the growing pressure of European beneficial ownership registers, these three micro-territories have adapted without losing their identity — remaining what they are: spaces for serious wealth planning for profiles with the means to use them correctly.

The upfront warning matters: these destinations are not for everyone. Anguilla is probably the most expensive residential destination in the Caribbean. The BVI have no nomad visa or structured programme for ordinary residents. Sint Maarten is more of a commercial hub than an exclusive residential address. If you are looking for the $50/month nomad visa or the $200,000 second passport, Parts 1 and 2 of this series are your references. Here, we are talking about a different entry ticket — and a different depth of use.

Comparison Table: the 3 Micro-Territories

1) Anguilla: the Most Exclusive Island in the Caribbean — and the Most Expensive per Square Metre

Anguilla is an anomaly. A flat island of 91 km², 18,000 inhabitants, no casino, no mass tourism, no cruise port — and yet one of the most sought-after destinations for the ultra-wealthy on the planet. The reason is simple: Anguilla made a deliberate choice not to sell itself to the general public. Hotels are small, luxury is understated, the beaches are among the finest in the Caribbean (Shoal Bay, Meads Bay, Rendezvous Bay), and tranquillity is an actively cultivated value. The result: a residential and tourist clientele among the wealthiest in the Antilles, infrastructure matched to their requirements, and real estate prices that reflect this exclusivity.

Anguilla's Taxation: the Cleanest Zero in the Caribbean

Anguilla has no income tax. No capital gains tax. No inheritance tax. No corporation tax (except for certain local activities). The legal framework is British Common Law — one of the most solid and predictable in the world. For an effective Anguilla tax resident, all worldwide income is exempt from local taxation, including crypto gains, offshore dividends and rental income from foreign properties. No ambiguity, no special regime to activate — this is standard Anguillan law.

Tax residency in Anguilla is established through substantial physical presence (generally more than 183 days per year) and the severance of tax ties with the country of origin. For nationals of worldwide-taxation countries (UK, Ireland, Australia, Canada), this severance must be formally documented with the home country's tax authority. The absence of tax treaties between Anguilla and most countries is both a simplicity (no complex bilateral reporting) and a risk — the country of origin can challenge tax residency if proof of genuine presence in Anguilla is insufficient.

Residency in Anguilla: How to Settle Legally

Anguilla has no CBI programme and no structured nomad visa. There are three legal paths to long-term residency. The first is real estate investment: acquiring a property worth at least $750,000 opens the path to permanent residency via the investor programme. This is the most commonly used route by foreign HNW individuals. The second is local employment: obtaining a work permit from an Anguillan employer — less relevant for mobile, independent profiles. The third is retiree or fixed-income status: provisions exist for individuals with stable foreign income, provided they can demonstrate sufficient financial capacity and are not seeking to work locally.

Daily Life in Anguilla in 2026

Anguilla is small, quiet and expensive. The Valley, the capital, offers the essentials: supermarket, banks, medical clinics, a handful of restaurants. The real social and gastronomic life takes place in the upmarket coastal areas — Meads Bay, Sandy Ground, West End. Restaurants there charge $80 to $200 for two. There is no nightlife in the clubbing sense — this is an island of villas, sunsets and private dinners. Internet is sufficient for remote work in equipped areas. The main frustration among residents: air links. Anguilla has no long-haul flights — access is via Sint Maarten (18 minutes by ferry or 10 minutes by plane from Princess Juliana Airport) or St. Kitts. For a resident who travels frequently, this is a genuine logistical constraint.

2) British Virgin Islands: the World's Most Used Offshore Jurisdiction — an Address, Not Just an Island

The British Virgin Islands (BVI) are a global economic curiosity. A population of 35,000 inhabitants. A modest real GDP. And yet: over 400,000 active offshore companies registered on the archipelago, representing a significant share of all global foreign direct investment flows. The BVI are the reference offshore jurisdiction for international holdings, investment funds, SPVs (Special Purpose Vehicles) and crypto asset structures. This is not primarily a residential destination — it is a legal and tax toolkit, wrapped in spectacular Caribbean scenery.

Why the BVI Dominate the World of Offshore Structures

The BVI Business Companies Act, adopted in 2004 and regularly updated, has become the global reference for offshore company formation. Its popularity rests on several factors: extreme flexibility in shareholding structure (bearer shares abolished since 2017, but multi-tier shareholding still widely used), no obligation to publish accounts, no taxation on profits, and an extensive body of British Common Law case law that provides a rare legal certainty. For a crypto trader who wants to operate through a structure, a BVI Co. allows separation of personal assets from trading assets, programmed succession management, and the benefit of the BVI jurisdiction's tax neutrality on gains realised at the company level.

Since the Pandora Papers (2021), the BVI introduced a beneficial ownership register — not public, but accessible to competent authorities. Economic substance requirements have also been strengthened for certain categories of activity (banking, insurance, intellectual property, fund management). For pure holdings and SPVs, substance requirements remain minimal. The post-2021 reality: the BVI have lost some opacity but none of their utility — the jurisdiction is now "compliant but effective" rather than "opaque".

The BVI as a Place of Residency

Tortola, the main BVI island, is simultaneously a financial centre and a sailors' archipelago. Road Town, the capital, concentrates law firms, registered agents and banks. The island is beautiful — North Sound, Cane Garden Bay, The Baths on Virgin Gorda are among the most spectacular natural sites in the Caribbean. But the BVI are not structured to attract large numbers of foreign residents. There is no nomad visa programme and no formalised investor residency like Anguilla or the Bahamas. Access to residency goes through local employment, an established business relationship or a long-standing presence. The cost of living is high — around $3,000 to $6,000/month for a decent standard of living — but lower than Anguilla.

3) Sint Maarten: the Franco-Dutch Crossroads, Between Two Worlds and Two Tax Systems

Sint Maarten occupies a unique position in the Caribbean: it is the only island in this series that simultaneously belongs to two jurisdictions — Sint Maarten (Dutch side, 34 km²) and Saint-Martin (French side, 53 km²). The two halves coexist without a controlled border on the same geographic island, creating a fascinating fiscal, legal and practical situation. The Dutch side offers access to the Dutch passport (and thus to the European Union), advantageous taxation and a developed commercial infrastructure. The French side offers the euro, French social security and the right to settle in France. For a mobile, internationally structured profile, Sint Maarten/Saint-Martin is one of the rare places in the world where you can literally choose your jurisdiction at the border.

Sint Maarten's Taxation: More Complex Than the Others

Sint Maarten is the only territory in this series with an income tax — in theory. In practice, the tax structure is far more nuanced. Sint Maarten has had its own tax code since autonomy in 2010. The marginal rate can reach 47.5% for very high local incomes — but foreign-source income (offshore dividends, crypto gains on international exchanges, income from work for foreign employers) generally benefits from very reduced or zero taxation, depending on the nature and structuring of the flows. For a resident whose income primarily originates abroad, Sint Maarten can be fiscally near-neutral. The key is structuring — and the use of a competent local tax lawyer is non-negotiable here.

Sint Maarten's Unique Asset: the Dutch Passport

This is what sets Sint Maarten apart from every other destination in this series: permanent residents of Sint Maarten have access to Dutch nationality — and therefore the Dutch passport, one of the most powerful in the world (access to 190+ countries, freedom of movement throughout the European Union, right to live and work in the Netherlands and all EU member states). For a non-European national seeking an EU passport through Caribbean residency, Sint Maarten is the most direct option — provided they reside there effectively for a sufficient duration. The length of residency required before naturalisation via the Dutch system is complex and varies depending on individual circumstances — consult a lawyer specialising in Dutch nationality law.

Sint Maarten as a Logistical Hub

Princess Juliana Airport (SXM) is one of the best airports in the Lesser Antilles — direct connections to Amsterdam, Paris (via Saint-Martin), New York, Miami, Puerto Rico and numerous Caribbean islands. It is the natural logistical hub of the northern Caribbean. For a resident who travels frequently, Sint Maarten's connectivity more than compensates for Anguilla's constraints (18 minutes by ferry or plane, accessible within minutes). Co-existence with the French side of the island also provides access to French hospitals, the French education system and the public services of the Saint-Martin collectivity for those who want them.

Profile Analysis: Who Goes Where in the Micro-Territories?

What Nobody Says About Dependent Territories

Dependent territories — whether British or Dutch — have an often underestimated advantage: institutional stability. Unlike independent islands, whose governments can change, whose CBI programmes can be modified or abolished by a single piece of legislation, whose diplomatic relations can shift, Anguilla and the BVI operate under the ultimate supervision of the United Kingdom, and Sint Maarten under that of the Netherlands. This does not mean they cannot change their local tax rules — they can. But it means the underlying institutional framework (British Common Law for the BVI and Anguilla, Dutch law for Sint Maarten) is infinitely more stable than that of a small independent island whose government may wish to align with OECD or IMF pressure at any moment.

The reality of 2026 is that pressure on offshore jurisdictions is intensifying everywhere. Automatic information exchange (CRS/FATCA), beneficial ownership registers, economic substance tests, CFC (Controlled Foreign Corporation) rules — all of these mechanisms reduce the space for what is legally optimisable. What remains is genuine residency: the effective transfer of one's centre of life, documented severance from the country of origin, and real physical presence in the chosen jurisdiction. The territories covered in this series are not shortcuts — they are real destinations for profiles who make the concrete choice to live elsewhere.

FAQ — Anguilla · BVI · Sint Maarten 2026