PwC Dutch Caribbean News
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Our ambition is to bring real value to our clients and relations. Tax laws and regulations are constantly changing. Our aim is to keep you informed of the latest news and developments in the field of audit and assurance, advisory and tax. Therefore we have launched PwC Dutch Caribbean News. The updates are prepared by PwC advisors and focus on the Dutch Caribbean market, but also include relevant international news.

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Latest news articles
Year end tips

We would like to share with you our last recommendations before the start of the year 2015. In this newsflash we will provide you with tips and tax planning opportunities still possible to manage your tax matters for the year 2014 and prepare for 2015.

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Important changes in tax litigation

Parliament of Aruba has approved the possibility of appeal in tax cases. As of 1 January 2015 the tax litigation procedure in first instance will be under the Court of First Instance (in Dutch: Gerecht in Eerste Aanleg) instead of the Tax Appeal Court in Dutch: Raad van Beroep). All current cases for which no decision has been given will, starting in January, have the possibility of appeal. Cassation by the Supreme Court will become possible only after Curaçao, Sint Maarten and the BES islands have introduced the possibility of appeal and cassation as well.

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Seminar on Chain Liability Taxes Law

On 1 June 2014 the law 'Liability for taxes and social security premiums' also known as the Chain Liability Law (Wet Ketenaansprakelijkheid) came into effect. If these taxes and premiums are not paid, you may be personally liable. PwC invites you to a seminar on 18 September 2014 where we will answer questions as to who will be subject to the new law and what to do to protect yourself.

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Integrity, remember?

It seems so obvious that one might forget the importance of integrity. But 'doing the right thing even if no one is watching', requires more than knowing the rules. It is about understanding their meaning. PwC has extensive experience in helping organizations increasing their level of integrity and with that, increasing performance and trust in organizations.

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Belastingregeling Nederland-Curaçao

Op 5 juni 2014 werd de tekst van nieuwe Belastingregeling Nederland Curaçao (BRNC) aangeboden aan het Nederlandse parlement. De verwachting is dat de BRNC uiterlijk per 1 januari 2015 in werking zal treden. De BRNC wijkt op een aantal punten af van de oude Belastingregeling voor het Koninkrijk (BRK), met name ten aanzien van de Nederlandse dividendbelasting en verder ook wat betreft pensioenen en schenkingsrecht.

On 5 June 2014, the new Tax Agreement for Netherland and Curaçao (BRNC), was sent to the Dutch parliament. It is expected the BRNC will enter into force on 1 January 2015. The BRNC differs substantially from the old Tax Agreement for the Kingdom (BRK), particularly with regard to the Dutch dividend withholding tax and furthermore with regard income tax on pensions and the gift and inheritance tax.

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© 2013 PricewaterhouseCoopers Curaçao. All rights reserved. PwC refers to the Dutch Caribbean member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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