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Curaçao: Offshore Legal and Tax Regimes

Legal Regime for Offshore Companies

Most offshore operations in the Netherlands Antilles have hitherto taken the form of a limited liability company (Naamloze Venootschap, or NV). See Types of Company for the basic legal consititution of an NV.

The formation process for an offshore NV follows the normal pattern. Beneficial ownership does not have to be disclosed, but the professional firms involved apply a 'know-your-customer' rule. Opening a bank account will require references of some type. A registered office must be maintained in the jurisdiction.

Offshore companies do not have to be audited, other than financial institutions, which are regulated by the central bank (see Offshore Business Sectors).

See Law of Offshore for details of the legal regime applying to particular business sectors.



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