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
New basic health care insurance, changes in AOV

Recently it was announced that the health care insurance system on Curaçao has been changed substantially from 1 February 2013 onwards. The different ways in which most people were insured for medical expenses are now united under the Basic health care insurance. (BVZ). In general, those who have private health care insurance are exempted from BVZ. The age for retirement pension (the AOV), has been increased on 1 March 2013 from 60 to 65 years. A limited transitional arrangement applies to those that are 57 years or older. The premium percentage has also increased.

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Worldwide tax summaries now include the new jurisdictions Curaçao and St. Maarten, as well as the Caribbean Netherlands

The Worldwide tax summaries (WWTS) provide an up-to-date overview of the corporate and individual tax rules in operation in over 140 countries. The WWTS now reflect the dissolution of the Netherlands Antilles and the existence of the new jurisdictions Curaçao and St. Maarten as well as the Caribbean Netherlands (the islands of Bonaire, Saba and St. Eustatius, also known as the BES islands).

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Changes to Aruban tax regime

The Aruban Government has introduced several changes to the tax regime. There are changes with regard to the temporary investment allowance, gift deduction, import duties and excise taxes, small income payment (in Dutch 'reparatietoeslag') and changes in the premium AOV/AWW and AZV.

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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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