Where I 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.

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.

  • Treaty and participation exemption
  • Inheritance and gift tax, residence fiction
  • Box 2 / Box 3 and emigration

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