Curaçao: Double Tax Treaties
The Norway Double Tax Treaty
This page was last updated on 6 September 2019.
The Netherlands Antilles double tax treaty with Norway has been effective since 1990. Based on the OECD model treaty, it continues to apply to the country of Curaçao. Withholding tax on dividends from a Norwegian company is reduced; there is anyway no Norwegian withholding tax on interest, and there are no Curaçaoan withholding tax at all.
By exception to the treaty withholding tax regime, relief is unavailable to companies with no genuine business purpose in Curaçao and less than 50% of whose shares are held in the two countries.