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Tax Curaçao News
FATCA: you need to act now!
The Foreign Account Tax Compliance Act (FATCA) was enacted into law by the United States in 2010. This year will be the first year that financial institutions worldwide will have to provide information to the US Internal Revenue Service (IRS).
In December 2014 the Curaçao Government has entered into a Model I Inter-governmental Agreement (the IGA). Under this IGA, financial institutions in Curaçao will still need to register with the IRS, however the information reporting will take place through a portal set up by the local Tax Authority.
It is now expected that the information must be provided before the end of August 2015. It is expected the Tax Authority will provide more information in the next few weeks. 
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Easier to become a Curaçao resident for US citizens
Until recently, US citizens needed a residency permit to live in Curaçao and would need a work permit if they wanted to work here. In a case concerning St. Maarten brought before the Joint Court of Justice, the Court ruled that based on the Friendship Treaty of 1956 between the Kingdom of the Netherlands and the United States, US citizens must be treated equal to European Dutch citizens who come to live and work in St. Maarten. As the Treaty also applies to Curaçao, the Government of Curaçao has decided to allow US citizens to take up residence in Curaçao under the same rules as those applied to European Dutch citizens. Read full article
Fiscal law book for 2015 is now available

As of 1 January 2015, many important changes have been introduced in the tax legislation of Curaçao and St. Maarten, the BES islands and Aruba. The Fiscal Law Book 2015 contains the most important and up-to-date tax laws and is essential for entrepreneurs, professionals and students dealing with tax affairs in the Caribbean part of the Dutch Kingdom. The publication is written in Dutch and is available in a pocket edition and digital version.

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Tax changes for 2015 and 2016

As of 1 January 2015, many important changes have been introduced in the income tax and profit tax of Curaçao, as well as some changes with regard to the wage tax. The tax rates have been reduced. On the other hand, a number of deductions have been limited or have disappeared completely. It is important to know what the impact will be for you and for your business.

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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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