The new income, inheritance and gift tax arrangement between the Netherlands and Curaçao was published in the Official Gazette on 9 October 2015, and will enter into force on 1 December 2015. The arrangement will replace the 1964 tax arrangement for the Kingdom of the Netherlands in respect of Curaçao and the Netherlands.

Withholding Tax Rates

• Dividends - 0% if the beneficial owner is a comp…