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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 multinational enterprise groups pay a

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 return for 2025, which apply

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

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 formalisation of these treaties.

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 27, 2026. Taxpayers wishing to

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 (foreign) investment, and promoting sustainable

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 returns. The VAT return and

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 treatment of vacation allowance and

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 Netherlands”) appraised in connection with