Where we work

One kingdom, three fiscal systems.

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.

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. We 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
  • Licensing and e-zone matters

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 our structures: treaty network, participation exemption, and an increasingly demanding anti-abuse landscape. We coordinate Dutch positions so they hold together with the Caribbean side of the same structure.

  • Treaty and participation exemption
  • ATAD, Pillar Two and DAC6
  • Box 2 / Box 3 and emigration

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