The new income, inheritance and gift tax arrangement between the Netherlands and Curaçao was published in the Official Gazette on 9 October 2015, and will enter into force on 1 December 2015. The arrangement will replace the 1964 tax arrangement for the Kingdom of the Netherlands in respect of Curaçao and the Netherlands.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital subject to certain conditions; oth…