Curaçao is not defined as a tax haven by the OECD and is a preferred jurisdiction for:

  • Holding companies
  • Finance companies
  • Licensing companies
  • Investment companies
  • (Captive) Insurance companies
  • Branch-head offices
  • Fund administration
  • Offshore trading companies
  • E-zone companies

The benefits structuring via Curaçao:

  • 100% participation exemption for dividends with respect to domestic and foreign participations of at least 5% (if all e conditions are met).
  • 100% participation exemption for capital gains regarding the sale of domestic or foreign
  • companies.
  • No withholding taxes on any outbound dividend, interest or royalties to (private) individuals or corporate entities.
  • No minimum holding conditions.
  • No thin capitalization and CFC rules.