Since 1939, Curaçao, located in the southern part of the Caribbean, has been a major international financial centre. It is one of the preferred locations in the Caribbean for international tax planning and financial transactions. Curaçao, as of October 2010, is an autonomous part of the Kingdom of the Netherlands. Its legal system is based on civil law and is similar to the legal structure of The Netherlands.
Curaçao is known for having a stable political climate, a superior business infrastructure as well as for its flexibility and professionalism. Most legal documents can be drawn up and legalized in Dutch, English and Spanish. There are no statutory provisions with regard to the nationality of registrars, transfer agents, investment managers and paying agents. This provides a degree of flexibility in setting up structures and mutual funds. The tax regime in Curaçao was recently restructured to make it fully compliant with the requirements of the Organization for Economic Cooperation and Development (OECD), the Financial Action Task Force (FATF) and the European Commission. The revised tax regime as well as the tax treaties offered set Curaçao apart from jurisdictions also known as tax havens, located elsewhere in the Caribbean and/or the world. As a result, Curaçao is a very attractive, white-listed jurisdiction for holding, finance, royalty, trading and investment structures and other geographically mobile activities.
Curaçao provides the following benefits: |
- No withholding taxes on any outbound dividend, interest or royalty payments anywhere in the world;
- No stamp duties or capital taxes;
- 100% participation exemption for dividends from domestic and foreign participations of at least 5% (or, if less than 5%, a minimum cost price of USD 500,000);
- 100% participation exemption for capital gains resulting from the sale of a domestic or foreign company;
- No minimum holding period requirement for the participation exemption;
- No Controlled Foreign Corporation (CFC) rules;
- No Thin Capitalization rules;
- The Curaçao Private Foundation: an excellent estate planning and asset protection vehicle, tax-exempt and established in a OECD white-listed jurisdiction;
- The Exempt Company: a tax-exempt company for investment, finance and licensing activities;
- Tonnage tax regime for ships, vessels and floating platforms;
- Attractive tax regime for e-commerce / e-zone companies (2% profit tax);
- Special tax regime for “pensionados”;
- Dutch Caribbean Securities Exchange (DCSX): cost-efficient and accessible listing and trading facilities on an internationally recognized securities exchange (licensed by the Central Bank);
- Spain – Curaçao route for dividends (0% tax) in combination with European Parent – Subsidiary Directive (0% tax) and Spain’s tax treaty network (WHT rate depending upon tax treaty);
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Amicorp Curaçao offers the following services:
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- Establishment, management and administration of companies, partnerships and foundations in international structures;
- Establishment, management and administration of private foundations used for estate planning and asset protection;
- Set-up and administration of funds, including a complete range of services for various types of funds;
- Listing and trading of entities on the Dutch Caribbean Securities Exchange (DCSX)
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Furthermore Amicorp Curaçao offers all Amicorp Group products and services.
Languages spoken: Dutch, English, German, Spanish, French, Portuguese, Hindi and Italian |
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Pareraweg 45
P.O. Box 4914
Curaçao |
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Tel.: +599 (9) 434 3500
Fax.: +599 (9) 434 3533 |
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E-mail:
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| Curaçao@amicorp.com |
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Management team
