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Curaçao Business, Taxation and Offshore Information

Curacao Business, Taxation and Offshore InformationIrreconcilable differences between the constituent islands led to a constitutional crisis erupting in the Netherlands Antilles in 2004. A joint commission appointed by the Netherlands and the local government concluded that the jurisdiction should be broken up, with the islands of Curaçao and St Maarten becoming autonomous alongside the Netherlands and the Caribbean island of Aruba, while the remaining three islands – Bonaire, Saba and St. Eustatius – were to be brought under the direct control of the Dutch government in The Hague.

The dismantlement of the Netherlands Antilles began in July 2007; as a jurisdiction within the Kingdom of the Netherlands it was dissolved on 10 October 2010. Two new territories, Curaçao and St. Maarten, came into existence. The other three islands, Bonaire, Saba and St. Eustatius became overseas municipalities of the Netherlands (known as ‘OMONs’). 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 Public Company (NV) »
Curaçao Private Company(BV) »
Curaçao Investment Institution»
Curaçao General Partnership »
Curaçao Limited Partnership »
Curaçao Foundation (Stichting) »

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 Profit Tax »
Curaçao Profit Tax Rates »
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 'Penshonado' Tax Regime »
Curaçao Rates of Income Tax »
Curaçao Social Security Contributions »
Curaçao Inheritance and Gift Taxes »
Curaçao Property Tax »
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 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? »