Curaçao – Tax Authorities start imposing fines for non‑compliance with UBO registration

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 the UBO register. This follows from a recent press release of the Curaçao Tax Authorities.

1. UBO registration obligation and applicable deadlines

For existing entities that were already registered in the trade register, an obligation applied to register their UBO data within a prescribed period. This period originally expired on July 1, 2025 and was extended once until September 30, 2025.

According to the Curaçao Tax Authorities, it appears that despite this extension, a number of entities have still failed to comply with the UBO registration obligation.

2. Enforcement and administrative fines

The Curaçao Tax Authorities have therefore announced that enforcement action has now commenced, under which administrative fines are being imposed on entities that have remained in default. It has been emphasised that non‑compliance will be addressed consistently.

The fines may amount to Cg. 25,000, depending on the circumstances and the degree of non‑compliance.

3. Point of attention for taxpayers

Entities that have not yet completed their UBO registration, or have not done so fully, are advised to review this as soon as possible and remedy any deficiencies where necessary, in order to prevent further enforcement measures.

4. Questions regarding UBO registration in Curaçao?

For questions regarding UBO registration in Curaçao or the possible consequences of non‑compliance, please contact us at info@rootz.tax.

March 2026

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