By Mrs. Xandra M. Kleine-van Dijk and Mr. Hans J. Klaver
This article discusses the feasibility of setting up a company in the E-Zone of Curaçao. It addresses the Netherlands Antilles and other international tax planning aspects.
1. E-Zone in the Netherlands Antilles
Curaçao has appointed several geographical areas as Economic Zones ("E-Zones") with the purpose of facilitating international trade and service companies, especially companies performing their business through electronic means. In order to attract new business to the Netherlands Antilles, companies in such areas, i.e. "E-Zone companies" benefit from a favorable tax regime with respect to corporate income tax, custom and import duties, turnover tax and expatriate tax facilities.
