The BES islands, also referred to as the Caribbean Netherlands, include Bonaire, Sint Eustatius (Statia) and Saba. These islands are located in the Caribbean and have been special municipalities of the Netherlands since October 10, 2010, following the dissolution of the Netherlands Antilles. While they are part of the Netherlands, they are classified as “public entities” (openbare lichamen) and have a distinct, simplified fiscal regime separate from the European Netherlands.
Bonaire is the largest of the three, with an area of about 288 km² and a population of approximately 26,000. It lies just north of Venezuela.
Sint Eustatius is a small island of 21 km², home to around 3,200 residents. Saba is the smallest, with only 13 km² and a population of about 2,100, known for its lush landscapes and unique biodiversity.
Tax system
The tax system in the Caribbean part of the Netherlands replaces traditional corporate income tax with a general revenue tax, real estate tax, and wage tax, among others. The BES islands are increasingly involved in eco-tourism, renewable energy projects, niche real estate development, research institutions, and public infrastructure projects.
Rootz Tax Lawyers supports clients navigating the unique fiscal framework of the BES-islands, particularly in energy, real estate development and governmental projects.