Publications

Distributions of tax returns

05 Feb 2016

The Tax Department has indicated that they will not be delivering the returns by regular mail. The tax returns should be collected personally at the Tax Department by each taxpayer.

Tax Crime penalties

01 Feb 2016

Recently 21 citizens which have not filed their income tax return received a notice to appear in court as a criminal defendant. Right now, all of them are probably asking the same question: “am I going to jail?”

AOV pension age in St. Maarten up to 62 as of January 2018

20 Jan 2016

Newsflash on background on and consequences of increase of pension (AOV) age in St. Maarten

Private foundations & associations subject to profit tax

20 Jan 2016

This newsflash discusses the impact of the National Ordinance Trust on (private) foundations and associations in St. Maarten

Fiscal Law book 2016

14 Jan 2016

The most important tax legislation of Curaçao and St. Maarten, the BES islands and Aruba at your finger tips.

Distributions of tax returns

05 Feb 2016

The Tax Department has indicated that they will not be delivering the returns by regular mail. The tax returns should be collected personally at the Tax Department by each taxpayer.

Tax Crime penalties

01 Feb 2016

Recently 21 citizens which have not filed their income tax return received a notice to appear in court as a criminal defendant. Right now, all of them are probably asking the same question: “am I going to jail?”

Fiscal Law book 2016

14 Jan 2016

The most important tax legislation of Curaçao and St. Maarten, the BES islands and Aruba at your finger tips.

Bill codification beneficial policy and intro VAS system

09 Nov 2015

Bill codification beneficial policy and intro VAS system

Changes in the Health Levy and the AZV premium - In force

11 Aug 2015

On July 3, 2015 the Parliament of Aruba approved the amendment of the State Ordinance of the so-called ‘health levy’ (in Dutch: Bestemmingsheffing Algemene Ziektekosten Verzekering ‘BAZV’) to increase the health levy rate to 2%.

Fiscal Law book 2016

14 Jan 2016

The most important tax legislation of Curaçao and St. Maarten, the BES islands and Aruba at your finger tips.

Eigen woning en de fiscus

11 Aug 2015

Deze informatie is van toepassing voor St. Maarten en de BES Eilanden.Als u een eigen woning heeft gekocht, kunt u in het jaar van aankoop een aantal eenmalige kosten aftrekken.

Algemene Bestedings Belasting

11 Aug 2015

Dit memo geldt voor de BES eilanden. In dit memo bespreken wij een aantal belangrijke aspecten van de ABB.

Fictief rendement in de inkomstenbelasting

11 Aug 2015

Deze informatie is van toepassing voor St. Maarten en de BES Eilanden. Indien u aandelen in een buitenlandse beleggingsmaatschappij of een vrijgestelde vennootschap houdt, bent u inkomstenbelasting verschuldigd over een door u aan te geven fictief rendement.

Exemption in the Real Estate tax

20 May 2015

This fact sheet applies to the BES islands.

Fiscal Law book 2016

14 Jan 2016

The most important tax legislation of Curaçao and St. Maarten, the BES islands and Aruba at your finger tips.

Tax Agreement between the Netherlands and Curaçao

15 Sep 2015

Tax Agreement between the Netherlands and Curaçao

Sales Tax, pricing, invoices and sales receipts

11 Aug 2015

There are specific requirements with regard to the listing of consumer prices in general and the manner in which sales tax is shown on cash register receipts and invoices.

Fiscal Law book 2015

25 Feb 2015

Our publication Fiscal Law Book 2015 is now available. This publication contains the most important and up-to-date tax legislation of Curaçao and St. Maarten, the BES islands and Aruba. As of 1 January 2015, many important changes have been introduced in the tax laws of Aruba and Curaçao.

Tax Revisions 2015

08 Jan 2015

As of January 1st 2015 a great number of amendments to the tax laws have taken effect.

AOV pension age in St. Maarten up to 62 as of January 2018

20 Jan 2016

Newsflash on background on and consequences of increase of pension (AOV) age in St. Maarten

Private foundations & associations subject to profit tax

20 Jan 2016

This newsflash discusses the impact of the National Ordinance Trust on (private) foundations and associations in St. Maarten

Fiscal Law book 2016

14 Jan 2016

The most important tax legislation of Curaçao and St. Maarten, the BES islands and Aruba at your finger tips.

Personal Income Tax Return

16 Dec 2015

The Government of Sint Maarten is introducing the concept of E-Government.

Newsflash Tax Arrangement Netherlands - Sint Maarten

17 Sep 2015

Newsflash Tax Arrangement Netherlands - Sint Maarten