General expenditure tax

This tax news applies to the BES islands.

The islands of Bonaire, St. Eustatius and Saba, hereinafter referred to as the BES islands, but also sometimes called the Caribbean Netherlands, are public bodies of the Netherlands but have their own tax regime, in some ways substantially different from that of the Netherlands. For example, the islands do not have the value-added tax that is common in Europe, but instead have a general expenditure tax which is the subject of this news flash.