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Curaçao: Offshore Legal and Tax Regimes

Exchange Controls

Curaçao companies owned by non-residents that do not carry on business on the islands may obtain a license from the Bank of Curaçao and Sint Maarten (the central bank) which exempts them from all exchange control regulations.

Many transactions involving foreign exchange in Curaçao attract a 1% 'license' tax which is payable by the bank concerned to the central bank. The rules are complex, and professional advice is needed if this tax is likely to be a significant factor.

The repatriation of income or capital from Curaçao requires a license, but these are granted automatically on application.

 

 

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