The Caribbean Netherlands

Revenue tax: what this means for you

Revenue tax, together with property tax, has replaced profit tax in the Dutch Caribbean. Revenue tax is a benefit tax and is levied on the revenue derived from shares and profit-sharing certificates in capital companies established in the Dutch Caribbean, such as profit distributions. Revenue tax is also payable on distributions from, for example, cooperatives, foundations and special-purpose funds that are established in the Dutch Caribbean. A permanent establishment resident in the Dutch Caribbean that belongs to a foreign entity is not subject to revenue tax. The distributing party withholds the tax upon distribution.

How can DCTL help you?

With their knowledge and experience, our professionals can offer you effective advice quickly. By engaging our advisors on time you can rest assured that you are always properly informed of all your tax obligations, which allows you to avoid unpleasant surprises.

The areas in which we provide advice and assistance include: 

  • requesting decisions on the place of business;
  • notice of objection procedures;
  • general advice and optimizing the opportunities available under the revenue tax regime.