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Corporate Income Tax 2013

Published: 11-12-2014

The tax authorities issued the corporate income tax returns 2013 with the date of September 15, 2014.



Report Environmental Sustainability Ranking Caribbean 2014

Published: 10-30-2014

During the ‘Green Aruba: where Europe meets the Americas’ conference 2014, PwC presented the results of the first Caribbean Environmental Sustainability Ranking. In this report, the details of our research are presented.



Proposal introduction of a Health Tax

Published: 08-22-2014

In the month of July 2014 the Government of Aruba together with the social partners in Aruba held a Social Dialogue on the General Health Insurance, in Dutch: Algemene Ziektekosten Verzekering (hereinafter: AZV).



Integrity as a precondition for trust and high performance of organizations

Published: 08-13-2014

Do your employees fully contribute to optimize your organization’s performance and build trust for your clients?



Personal Income tax return 2013

Published: 07-21-2014

The tax authorities will soon issue the personal income tax returns 2013 for Aruban residents.



Onroerende zaak belasting

Published: 07-07-2014

De OZB is in werking getreden op 1 januari 2014 ter vervanging van de oude Landsverordening op de Grondbelasting. De OZB is in grote lijnen gelijk aan de grondbelasting. De belasting wordt geheven over de waarde van bebouwde en onbebouwde grond, en zowel van eigenaren als van degenen die een beperkt recht hebben zoals erfpacht.



Annual requirements capital companies

Published: 07-03-2014

In this newsflash we will focus on the topics related to: financial statements and shareholder’s registry



Trust and SPF

Published: 07-02-2014

In 2011, the Curaçao trust was introduced. It is now possible to establish a trust on Curaçao. The Curaçao trust is an alternative for those more familiar with the trust than the Private Foundation (SPF).



IPC regime for hotels

Published: 06-30-2014

On June 21, 2013, the GOA announced beneficial policy, which includes the reform of the Imputation Payment Company (‘IPC’) regime hereinafter ‘the new IPC regime’. In this newsflash we will discuss the additional requirements for the application of the new IPC regime for hotels.



Zona Económica

Published: 06-25-2014

Esta novedad fiscal se aplica a Curazao.



Belastingregeling Nederland - Curaçao

Published: 06-25-2014

De belastingregeling voor het Koninkrijk regelt de heffingsbevoegdheid tussen de landen van het Koninkrijk.



Private Foundation Curaçao

Published: 06-25-2014

This memorandum aims to present practical possibilities to make use of a Private Foundation, in Dutch: Stichting Particulier Fonds. (hereinafter: SPF) from a fiscal point of view.



Tax Arrangement Netherlands - Curaçao Newsflash

Published: 06-25-2014

The Tax Arrangement for the Kingdom regulates the right to tax between the countries of the Kingdom of the Netherlands. Until 10 October 2010 these were the Netherlands, Aruba and the Netherlands Antilles.



De ex-patriate regeling Curaçao

Published: 06-24-2014

De regeling is bedoeld voor ex-patriates; werknemers die voorafgaand aan de aanvaarding van een lokale dienstbetrekking voor een periode van ten minste 5 jaren in het buitenland hebben gewoond.



De ex-patriate regeling St. Maarten

Published: 06-24-2014

De regeling is bedoeld voor ex-patriates; werknemers die voorafgaand aan de aanvaarding van een lokale dienstbetrekking voor een periode van ten minste 5 jaren in het buitenland hebben gewoond.



Ex-patriate regulation St. Maarten

Published: 06-24-2014

The regulation is meant for ex-patriates; employees who resided for a period of at least 5 years in a foreign country prior to their employment.



Ex-patriates regulation Curaçao

Published: 06-24-2014

The regulation is meant for ex-patriates; employees who resided for a period of at least 5 years in a foreign country prior to their employment.



New system for tax returns in St. Maarten

Published: 06-24-2014

Current Tax Returns for Turn Over Tax (TOT), Wage Tax and Premiums AOV/AWW and AVBZ no longer accepted in St. Maarten



Omzetbelasting en formeel recht

Published: 06-24-2014

Op vrijdag 19 april heeft het parlement van Curaçao een aantal wijzigingen in de omzetbelasting (OB) goedgekeurd. De wijzigingen zijn niet zo vergaand als het oorspronkelijke voorstel, maar zullen nog steeds grote gevolgen hebben voor vrijwel iedereen die op Curaçao woont of hier een bedrijf heeft.



Private Foundation St. Maarten

Published: 06-24-2014

This memorandum aims to present practical possibilities to make use of a Private Foundation, in Dutch: Stichting Particulier Fonds. (hereinafter: SPF) from a fiscal point of view.



Scheepstonnage St. Maarten

Published: 06-24-2014

De Scheepstonnagebelasting werd ingevoerd in het jaar 1987. Belangrijkste kenmerk van de tonnagebelasting is dat op forfaitaire wijze de met zeescheepvaart behaalde winst wordt belast.



Stichting Particulier Fonds St. Maarten

Published: 06-24-2014

HHet doel van dit memorandum is om inzicht te geven over de praktische toepassingsmogelijkheden van een Stichting Particulier Fonds (hierna: SPF), bezien vanuit fiscale optiek.



E-zones

Published: 06-23-2014

Deze tax news is van toepassing voor Curaçao. Op de BES eilanden is het mogelijk om in aanmerking te komen voor een handel- en dienstenentrepot, maar dat is in de praktijk een geheel ander regime dan de Curaçaose e-zone.



Scheepstonnage Curaçao

Published: 06-23-2014

De Scheepstonnagebelasting werd ingevoerd in het jaar 1987. Belangrijkste kenmerk van de tonnagebelasting is dat op forfaitaire wijze de met zeescheepvaart behaalde winst wordt belast. Deze heffing heeft een belangrijke rol vervuld voor Curaçao als vestigingsplaats van scheepvaartbedrijven.



Stichting Particulier Fonds en Curaçaose trust

Published: 06-23-2014

In 2011 werd het in Curaçao mogelijk een trust in te stellen. Met de Curaçaose trust wordt een alternatief geboden voor diegenen die meer vertrouwd zijn met de figuur van de trust dan met de Stichting Particulier Fonds (SPF).



New law liability taxes and social premiums in Aruba

Published: 05-28-2014

On January 27, 2014 the Government of Aruba approved a law concerning the liability for taxes and social security premiums in Aruba.



Penshonado Curaçao

Published: 04-17-2014

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



Penshonado St. Maarten

Published: 04-17-2014

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.



Penshonadoregeling Curaçao

Published: 04-17-2014

Deze tax news is van toepassing voor Curaçao. Op St. Maarten geldt ook een penshonadoregeling. Voor informatie over de penshonadoregeling op St. Maarten hebben wij een aparte tax news voor u beschikbaar.



Penshonadoregeling St. Maarten

Published: 04-17-2014

Deze tax news is van toepassing voor St. Maarten. Op Curaçao geldt ook een penshonadoregeling. Voor informatie over de penshonadoregeling op Curaçao hebben wij een aparte tax news voor u beschikbaar.



Pensioenregeling

Published: 04-08-2014

Deze tax news is van toepassing voor Curaçao, St. Maarten en de BES eilanden.



Assurance Penetration Testing

Published: 04-04-2014

Are you satisfied that your network is adequately secured against a malicious hacker? Would your externally-facing systems stand up to an attack? Is your network leaking confidential information into the public domain?



Pension regulation

Published: 04-01-2014

This tax news applies to Curaçao, St. Maarten and the BES Islands.



Tax Reforms Aruba 2013

Published: 03-27-2014

The Government of Aruba (‘GOA’) and representatives of the employers-, and employees organizations have been discussing during the last couple of months the tax reform for Aruba.



Corporate Law

Published: 03-19-2014

The legislation with regard to legal entities under private law (such as the foundation and the limited liability company) has been regulated in Book 2 of the Civil Code (“CC”) of Curaçao, respectively St. Maarten and the BES islands



Fictitious employment, identification of employees

Published: 03-13-2014

Individuals performing activities who receive commissions as well as a fixed remuneration are considered to be fictitiously employed by the party paying for these services.



Fiscal benefits of a savings fund

Published: 03-13-2014

An employer may provide certain allowances in the labor relation with his employees. In this newsflash we will provide you with information on the wage tax implications with regard to Fringe Benefits provided to employees.



Fringe benefits

Published: 03-13-2014

An employer may provide certain allowances in the labor relation with his employees. In this newsflash we will provide you with information on the wage tax implications with regard to Fringe Benefits provided to employees.



Travel Promotion Levy

Published: 03-13-2014

In this newsflash we inform you on the introduction of the TPL as per July 1, 2012. Subjects of this tax are airlines, and the levy is charged on the transportation of air passengers. The levy does not apply to cruise tourists.



From FATCA to GATCA

Published: 02-24-2014

On February 13, 2014 the OECD has presented a report on a global standard for the automatic exchange of tax information between countries.



Fiscal Law book 2014

Published: 02-14-2014

Our publication Fiscal Law 2014 text book for the Dutch Caribbean islands Aruba, Bonaire, Curaçao, Saba, St. Eustatius and St. Maarten is now available to download. The text book is only available in Dutch, the official language for laws and regulations in our jurisdictions.



Changes in formal tax law Curaçao

Published: 02-03-2014

On Friday 19 April 2013 Parliament of Curaçao has approved several changes to the General Tax Ordinance (Algemene landsverordening landsbelastingen or ALL).



Changes sales tax law and General Tax Ordinance

Published: 02-03-2014

On Friday April 19, Parliament of Curacao has approved the proposed amendments to the sales tax (in Dutch: Omzetbelasting or OB). The changes are not as far-reaching as the original proposal, but will still impact practically everyone living or doing business on Curacao.



General expenditure tax

Published: 02-03-2014

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.



Real estate tax and revenue tax

Published: 02-03-2014

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.



The Private Limited Liability Company

Published: 02-03-2014

The private limited liability company (besloten vennootschap or: the “B.V.”) is one of the most common legal vehicles for business operations on Curaçao, St. Maarten and the BES islands.



Entry into force new and amended legislation

Published: 01-30-2014

In this newsflash we will inform you on the date of entry into force of the new and amended state ordinances as published in the Official Gazette of Aruba.



Investment incentives

Published: 01-30-2014

A number of investment incentives have been devised to stimulate prospective investors to start new business ventures on Curaçao or St. Maarten. Some incentives apply to all business investments and some apply only to specific sectors such as hotels or industry.



Tonnage Tax

Published: 01-30-2014

The tonnage tax was introduced in the year 1987. Most important characteristic of the tonnage tax is that profit gained with shipping activities is taxed on a fixed basis.



Basic Health Care Insurance Curaçao

Published: 01-23-2014

The different ways in which most people were insured for medical expenses are now united under the Basic health care insurance. (BVZ). In general, those who have private health care insurance are exempted from BVZ.



Basis verzekering ziektekosten en wijzigingen AOV

Published: 01-23-2014

Het stelsel van ziektekosten op Curaçao is met ingang van 1 februari 2013 grondig gewijzigd.



Individual income- and wage tax table 2014

Published: 01-17-2014

Every year the Government of Aruba (‘GOA’) amends the individual income- and wage tax table as described in article 24 of the State Ordinance Income Tax. The amendments in the table are due to inflation adjustments calculated by the Central Bureau of Statistics of Aruba.



Amendments of social security premiums on Aruba

Published: 01-13-2014

During the Social Dialogue of November 2013, some of the social partners and the Government of Aruba (‘GOA’) agreed to amend the Old Age Pension / Widow and Orphans Pension insurance premium (‘AOV/AWW’).



The new export regime of Curaçao

Published: 12-17-2013

On Monday 16 December 2013, Parliament of Curaçao has approved a new export regime for companies that focus on international trade and services. The new regimes touts a profit tax of approximately 4% and applies to companies that gain 90% or more of their profits from goods sold and services provided to international clients.



Managing Risk - The New COSO IC-IF

Published: 12-17-2013

In May 2013 The Committee of Sponsoring Organizations (COSO) has presented the long awaited update of their international control framework. In the early nineties PwC was closely involved in the development of the original COSO framework and has also played a major role in the development of the new framework.



Tax changes for the hotel and lodging sector in Aruba - part 3

Published: 12-10-2013

On November 19, 2013 the Government of Aruba (hereinafter ‘GOA’) approved the special tax on rental vehicles. With the introduction of the special tax on rental vehicles, other regulations of the beneficial policy 2013 have come into force at the moment the special tax was approved by the GOA.



Right on track for 2014

Published: 11-27-2013

Tax tips to evaluate your fiscal position



Tax changes for the hotel and lodging sector in Aruba - part 2

Published: 11-22-2013

In this newsflash we will inform you about the tourist levy package for the period August up to December 2013 and the so-called ‘environmental tax’ package 2013



PwC Leadership Academy 2014

Published: 10-25-2013

Individual growth leads to Organizational growth



Business Guide 2013

Published: 10-08-2013

This guide has been designed for those who may be considering the establishment of a business in the Dutch Caribbean. It concisely describes the investment climate and business conditions on the islands.



Overgangsrecht OB Curaçao

Published: 10-07-2013

Op 1 mei 2013 is de omzetbelasting (OB) op een aantal belangrijke punten gewijzigd.



Stichting Particulier Fonds verder onder druk in Nederland

Published: 09-19-2013

Wetsvoorstel in Nederland tegen structuren met een Stichting Particulier Fonds



Global Trends in information security

Published: 09-03-2013

This newsflash contains the global trends in information security. It is based on the Global State of Information Security® Survey (GSIS) 2013.



Reform of the Imputation Payment Company (IPC)

Published: 08-21-2013

During the Social Dialogue (August 21, 2012 - November 9, 2012), social partners and the Government of Aruba (‘GOA’) agreed to introduce a new fiscal regime and adjust existing tax rules in order to promote the investment climate in Aruba. On June 21, 2013, the GOA announced beneficial policy, which includes the reform of the Imputation Payment Company (‘IPC’) regime.



Besloten vennootschap

Published: 08-20-2013

De naamloze vennootschap (of: n.v.) en de besloten vennootschap (of: b.v.) zijn de meest voorkomende rechtsfiguren voor bedrijfsactiviteiten. Daarbij verdient opmerking dat hoewel de vorm van deze n.v. en b.v. in grote mate overeenkomt met de n.v. en de b.v. naar Nederlands recht, de hier besproken vennootschappen zijn opgericht naar het burgerlijk recht van Curaçao, St. Maarten of de BES eilanden.



Eigen woning en de fiscus

Published: 08-20-2013

Als u een eigen woning heeft gekocht, kunt u in het jaar van aankoop een aantal eenmalige kosten aftrekken.



Emigratie van een aanmerkelijk belanghouder

Published: 08-20-2013

In dit memo wordt de fiscale gevolgen besproken van een aanmerkelijk belanghouder die emigreert.



Fictief rendement in de inkomstenbelasting

Published: 08-20-2013

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.



Ondernemingsrecht

Published: 08-20-2013

De strafrechtelijke en overige publiekrechtelijke regelingen (zoals de toezichtregels van de Centrale Bank) zijn niet in dit overzicht genoemd. Indien uw bedrijf onder toezicht van de Centrale Bank valt, zijn er nadere regels voor uw bedrijf



Spelregels tijdens een belastingcontrole

Published: 08-20-2013

Deze tax news is van toepassing voor Aruba, Curaçao, St. Maarten en de BES eilanden. Hierbij verdient opmerking dat op de BES eilanden geen winstbelasting wordt geheven, maar daartegenover de juistheid van de aangegeven opbrengstbelasting en de Algemene bestedingsbelasting onderwerp van onderzoek kunnen zijn.



Stichting Particulier Fonds

Published: 08-20-2013

Het doel van dit memorandum is om inzicht te geven over de praktische toepassingsmogelijkheden van een Stichting Particulier Fonds (hierna: SPF), bezien vanuit fiscale optiek.



Controle en informatieplicht

Published: 08-15-2013

De termijn voor het opleggen van navorderingsaanslagen, en naheffingsaanslagen vervalt in beginsel na vijf jaar na het einde van het desbetreffende boekjaar. Om die reden streeft de belastingdienst ernaar binnen die periode een boekenonderzoek in te stellen.



The new expat regulation Aruba

Published: 08-09-2013

The promotion of investments, including the creation of a knowledge-based economy, is one of the action points arising from the economic action plan of the Government for the years 2011 through 2013.



Special Zone San Nicolas

Published: 08-02-2013

During the Social Dialogue, held in the period of August 21, 2012 and November 9, 2012, Social partners and the Government of Aruba (“GOA”) agreed to introduce new tax products to promote the investment climate in Aruba.



Newsflash Beneficial Policy part 2

Published: 07-15-2013

On July 1, 2013 the GOA published a second beneficial policy which includes clarification of the prior beneficial policy and also approves further amendments of certain taxes in anticipation of the amendment of the respective State Ordinances.



New requirements for capital companies

Published: 06-05-2013

Beginning of last year we issued a newsflash regarding the ‘Changes in the corporate law of Aruba’. The law regulating these changes came into force as per February 1, 2012.



Newsflash regarding European Court of Human Rights

Published: 04-12-2013

In this newsflash we will provide you with information regarding the European Court of Human Rights ruling 2013 in a Norwegian Case.



Economic zone or E-zone

Published: 03-19-2013

This tax news applies to Curaçao.On the BES islands it is possible to apply for the trade and warehousing regulation, but that is basically a different regime than the Curaçao E-zone.



Deduction of donations

Published: 03-13-2013

Donations made to religious, charity, cultural, academic and public utility institutions established in Aruba have always been deductible for the Aruba income tax and corporate income tax.



FATCA

Published: 03-13-2013

How will your firm be affected by FATCA?



Imputation Payment Company

Published: 03-13-2013

The Imputation Payment Company (hereinafter: IPC) is in principle an ordinary limited liability company (N.V) that pays the regular corporate income tax rate of 28%.



International transportation no longer exempt

Published: 03-13-2013

As of January 1, 2008 the profit realized by companies regarding the international transportation of passengers and goods is subject to 28% corporate income tax on Aruba. For non-resident companies it is now important to determine whether they have a permanent establishment on Aruba.



Changes in the Corporate Law

Published: 03-13-2013

The Government of Aruba published the changes in the Aruba corporate law, in order to increase the transparency and integrity of corporations. The effective date of the changes will be regulated in a separate State Degree, which up to now (January 27, 2012) has not been published.



Land Tax 2012

Published: 03-13-2013

The Aruba tax authorities has recently issued 2012 final Land Tax assessments. In this newsflash we would like to inform you on your rights and obligations concerning 2012 final Land tax assessment. 



Tax changes for the hotel and lodging sector in Aruba

Published: 01-14-2013

During the social dialogue held in the period of August 21 up to November 9, 2012, the Government of Aruba (‘GOA’) and the social partners agreed on different tax reforms items. One of which was to reform taxes in a way that the quality of Aruba as a tourist product would be promoted, conserved and improved. Besides some tax beneficial items, other (revenue generating) tax measures were also to be introduced.



Tax Preliminary and Tax assessments 2013

Published: 01-13-2013

In this newsflash we will provide you with the most recent tax information on the 2013 preliminary corporate income tax assessments and the purchasing power compensation.



Beneficial Policy 2013

Published: 01-08-2013

The Government of Aruba (‘GOA’) recently announced a so-called ‘beneficial policy’, which includes amendment of certain taxes and the purchasing power compensation (in Dutch ‘reparatietoeslag’) in anticipation of the amendment of the respective State Ordinances.



Aircraft registry of Aruba

Published: 03-29-2012

Tax planning is a fundamental part of the process of structuring a deal. Our team of enthusiastic and expert tax lawyers and tax consultants has extensive expertise in assisting clients with tax issues related to the registration of aircrafts in Aruba.



Publications Dutch Caribbean

Published: 10-11-2011

Publications Dutch Caribbean






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