Curaçao: Offshore Business Sectors
Offshore Licensing Companies are defined by the National Ordinance on Profit Tax 1940 as corporations that exclusively or almost exclusively receive externally-generated revenues under the following headings:
- the sale, transfer or lease of copyrights, patents, designs, proprietary processes or formulas, trademarks, and other analogous properties; or
- royalties or rentals from motion picture films, the use of industrial, commercial or scientific equipment, the operation of mines or quarries, or any other extraction of natural resources, and other immovable properties; or
- technical assistance.
See Offshore Legal and Tax Regimes for details of the tax treatment of licensing companies.