On 27 October 2023, the Dutch Council of Ministers reportedly authorized the Minister of Foreign Affairs to sign on behalf of Curacao, an income tax treaty with San Marino. The treaty will be the first of its kind between the two countries and must be finalized, signed, and ratified before entering into force. The treaty will also include provisions for its possible extension to the Netherlands, Aruba, the Caribbean part of the Netherlands (BES Islands), and Sint Maarten.