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Curaçao Business, Taxation and Offshore Information

Curacao Business, Taxation and Offshore InformationA constitutional crisis erupted in the Netherland Antilles in 2004 owing to irreconcilable differences between the constituent islands and led to a joint Commission appointed by the Netherlands and the local government concluding that the jurisdiction should be broken up, with the islands of Curaçao and St Maarten becoming autonomous countries alongside the Netherlands and the Caribbean island of Aruba, whilst the remaining three islands - Saba, Bonaire and St. Eustatius - should be brought under the direct control of the Dutch government in The Hague.

This was approved by the Dutch cabinet in December 2004.

The transition process towards the dismantling of the Netherlands Antilles began in July 2007 and the Netherlands Antilles as a jurisdiction within the Kingdom of the Netherlands was dissolved on October 10, 2010. Two new jurisdictions, Curaçao and St. Maarten, came into existence. The other three Islands, Bonaire, Saba and St. Eustatius became Overseas Municipalities of the Netherlands (OMON). More »

 

Curaçao Knowledge Base

Curaçao: Country and Foreign Investment
A quick overview of Curaçao - its history, geography, and business advantages.
Curaçao Executive Summary »
Curaçao Geography »
Curaçao Population, Language and Culture »
Curaçao Government »
Curaçao Economy and Currency »
Curaçao Entry and Residence »
Curaçao Business Environment »
Curaçao Relationship with the EU »
Curaçao Free Trade Zones »
Curaçao Import of Foreign Capital »
Curaçao Foreign Investment Regime »

Curaçao: Types of Company
A look at various types of company in Curaçao, providing options to suit different business needs.
Curaçao Company Introduction »
Curaçao Limited Liability Company »
Curaçao Besloten Vennootschap (NABV) »
Curaçao Exempt NABV »
Curaçao General Partnership »
Curaçao Limited Partnership »
Curaçao Stichting (Foundation) »

Curaçao: Offshore Business Sectors
The key sectors of Curaçao's offshore economy.
Curaçao Offshore Business Introduction »
Curaçao Investment Fund Management »
Curaçao Holding Companies »
Curaçao Licensing Companies »
Curaçao Banking »
Curaçao Insurance »
Curaçao Ship Management and Maritime Operations »

Curaçao: E-Commerce
A description of how e-commerce operations are enabled in Curaçao, and how the offshore tax regime can best be utilised for e-commerce.
Curaçao E-Commerce Introduction »
Curaçao Offshore Activities »

Curaçao: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Curaçao and the criterion required for obtaining offshore tax status.
Curaçao Offshore Introduction »
Curaçao Legal Regime for Offshore Companies »
Curaçao Tax Treatment of Offshore Operations »
Curaçao E-Commerce Taxation Regime »
Curaçao Taxation of Foreign Employees of Offshore Operations »
Curaçao Exchange Controls »
Curaçao Employment and Residence »

Curaçao: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Curaçao.
Curaçao Table of Statutes »
Curaçao Banking Law »
Curaçao Insurance Law »

Curaçao: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Curaçao.
Curaçao Regulatory Environment »
Curaçao Work Permits »

Curaçao: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Curaçao.
Curaçao Corporate Tax Introduction »
Curaçao Scope of Profits Tax »
Curaçao Rates of Profits Tax »
Curaçao Calculation of Taxable Base »
Curaçao Filing Requirements and Payment of Tax »
Curaçao Withholding Taxes »

Curaçao: Personal Taxation
An overview of applicable taxes for individuals in Curaçao.
Curaçao Personal Tax Introduction »
Curaçao Residence and Liability for Taxation »
Curaçao The 'Penshando' Tax Regime »
Curaçao Rates of Income Tax »
Curaçao Inheritance and Gift Taxes »
Curaçao Real Estate Taxes »
Curaçao Import Duties »

Curaçao: Double Tax Treaties
Treaties and international agreements that Curaçao has in place, to mitigate the effects of double taxation.
Curaçao Tax Treaty Introduction »
Curaçao The Norway Double Tax Treaty »
Curaçao Netherlands Tax Treaty »
Curaçao Other International Agreements »

Curaçao: Related Information
Other useful information pertinent to Curaçao.
Map of Curaçao »
Special Feature - Offshore E-Commerce: Ready for Action? »