Curacao is the largest island of the former Netherlands Antilles in the Caribbean, now a constituent country of the Kingdom of The Netherlands. It benefits from an efficient and reliable Dutch-influenced legal system, its prime attractiveness in an international tax planning context.
Setting up business in Curacao can be beneficial to you due to its stability, a generous 100% participation exemption, no VAT on sales to foreign customers, and a special low corporation tax of 2% for companies established in e-zones, as well as an e-gaming licensing regime.
We can offer you Curacao legal entities in the following two categories:
Asset Protection and Estate Planning with the Curacao SPF
E-commerce, internet marketing business, and other internet related businesses with a Curacao Company
Curacao Company Formation in The Economical Zone (E-Zone)
In 2001, the government of Dutch Antilles adopted a law to stimulate the economic activities on the island. This resulted in an interesting tax planning possibility for enterprises that register themselves within the E-zone and whose activities are directed to markets outside the Dutch Antilles. Enterprises that qualify for the E-zone status are, till 2026, guaranteed to pay only 2% corporate tax. In order to emphasize this rule, it has been defined by law.
This makes the Curacao Company the perfect choice for you to set up your e-marketing, e-commerce or other internet related businesses.
Curacao SPF. The Curacao Private Foundation (Stichting Particulier Fonds)
A Curacao SPF (Stichting Particulier Fonds, SPF) is an ideal vehicle for estate planning, income tax deferral and asset protection. The SPF also offers excellent confidentiality.
Curacao is a classic choice with a proven track record of fiscal rulings enabling Dutch and other European entrepreneurs significant tax savings.
Unlike a trust, the SPF is regarded by civil law jurisdictions as a legal entity in its own right. Therefore, no further subsidiary entity is needed for the purpose of holding assets, making foundations more cost efficient.
In contrast to a common foundation, a Curacao Private Foundation can make, at the discretion of its Director, distributions to its founders or to others, out of its income or its assets. And while a Curacao SPF may not perform any commercial business, holding and managing its own assets is allowed, which means you get the best of both worlds!
Do you want to learn more about setting up a company or a foundation in Curacao? Read our following articles: