Curaçao – Draft National Ordinance Minimum Tax 2024 (Pillar Two) – current status
Curaçao is at an advanced stage of implementing the international Pillar Two agreements of the OECD Inclusive Framework. These agreements aim to ensure that large
Curaçao is at an advanced stage of implementing the international Pillar Two agreements of the OECD Inclusive Framework. These agreements aim to ensure that large
In Suriname, two important income tax filing deadlines are approaching. These concern both the provisional income tax return for 2026 and the final income tax
The Curaçao Tax Authorities have started imposing administrative fines on entities that have failed to comply with the obligation to timely register their information in
On 4 December 2025, the Dutch Parliament ratified the Curaçao–Suriname and Curaçao–Cyprus tax treaties by means of tacit approval. This marked an important step in
The Surinamese Tax Authorities recently reminded the public via a message on their Facebook page that the so‑called tax amnesty scheme will expire on March
In December 2025 and early 2026, Aruba introduced a coherent package of fiscal incentive measures. These measures are aimed at improving the business climate, attracting
As of January 1, 2026, the Surinamese Tax Authorities have announced changes to the application of penalties for late filing and late payment of VAT
Several amendments have recently been made to the Wage Tax Act, affecting the tax treatment of bonuses, vacation allowance, and overtime compensation. Adjustment to the
In the coming period, the Tax Administration of the Caribbean Netherlands will have real estate on Bonaire, St. Eustatius, and Saba (“BES islands” or “Caribbean
On June 27, the Minister of Finance of Curaçao issued a formal clarification regarding the UBO registration obligation for entities that were in liquidation at