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 the time the UBO register entered into force.
Only entities that entered into liquidation on or after June 8, 2019 and whose liquidation was not yet finalized by June 8, 2024 are subject to the UBO registration requirement. Exceptions may apply if activities are resumed or if special circumstances require registration for supervisory or enforcement purposes.
The Minister also announced an extension of the transitional period for UBO registration. Entities that were already registered in the trade register at the time the National Decree entered into force now have until September 30, 2025 to submit their UBO filing. The original deadline was set for June 30, 2025.
If you wish to receive more information about the required UBO registration, feel free to contact us at info@rootz.tax.
June 2025
