Curaçao, Bonaire and the European Netherlands share a legal tradition but not a tax code. Advice that only covers one side of that corridor tends to unravel on the other.
For questions on legal form, I also advise on Aruba and Sint Maarten.
Curaçao
Autonomous country within the Kingdom of the Netherlands
A civil-law jurisdiction with its own profit tax, an export facility regime, private foundations (SPF) and trusts. I advise on incorporation, substance, rulings with the Inspectorate of Taxes, and the interaction with the Tax Arrangement for the Kingdom (BRK/BRNC).
Profit tax & export regime
SPF and trust structures
Real estate, transfer tax and property tax
Bonaire
Special municipality of the Netherlands (BES islands)
Bonaire runs a distinct fiscal system — no profit tax in the classical sense, but a real estate tax, opbrengstbelasting and establishment requirements. Getting the substance and establishment test right is where most planning succeeds or fails.
Establishment & substance tests
Real estate and yield tax
Relocation of individuals
The Netherlands
European Union member state
The EU anchor of most of my structures: treaty network, participation exemption, and an increasingly demanding anti-abuse landscape. I coordinate Dutch positions so they hold together with the Caribbean side of the same structure.