The Caribbean Netherlands – Curaçao – Sint Maarten

Your burden is our concern

Your tax burden is our concern.

Personal income tax is a direct tax imposed on individuals who are residents of Aruba, The Caribbean Netherlands, Curaçao or Sint Maarten. It is only imposed on non-residents if they receive income from certain sources within the above jurisdictions.

For residents of the aforementioned territories personal income tax is a tax on your worldwide income (from employment or business, capital investments in real estate or other financial instruments and periodical distributions). Certain personal expenses and extraordinary expenses can be deducted from this income, and it may also be eligible for basic rebates or allowances. Moreover, the jurisdictions all have tax legislation that includes a wide range of specific provisions that could apply to your situation, such as investment tax relief, business turnover or loss set-off.

In principle, every taxpayer must file a personal income tax return for the preceding calendar year. Deadlines apply for filing of the personal income tax return and the corresponding payment.

How can DCTL help you?

The extensive knowledge and experience of the advisors at DCTL means they can quickly and efficiently help you find your way through the statutory provisions. We have developed sub-specializations in certain areas, enabling us to act proactively, quickly and efficiently. These sub-specializations cover, for example, the owner-occupied home, the company car, endowment and life insurance, the director-major shareholder, profit from own businesses, business succession, trusts and the allocation of income to partners. Many provisions are extremely detailed with complex exceptions often having to be taken into account. Our clients include high net-worth individuals, individual entrepreneurs and director-major shareholders.