This tax news applies to St. Maarten. Curaçao also has a penshonado regulation but as the tax rates and premiums are different from those on St. Maarten we have published a separate tax news for the penshonado regulation of Curaçao.

On the BES islands (Bonaire, St. Eustatius and Saba), a transitional regime applies for penshonados resident on the islands before October 10, 2010. This regime applies until 2014.