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  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/25/2014

Netherlands - New bilateral tax agreement with Curaçao 

June 25: New bilateral rules for the avoidance of double taxation between the Netherlands—including Dutch jurisdictions located in the Caribbean—and Curaçao were announced and presented on 10 June 2014 to the Dutch parliament for approval.

The intention is that the new double taxation agreement rules would replace the tax regulation for the Netherlands (referred to as “BRK”) with respect to the relationship between the Netherlands and Curaçao so as to bring the system into line with current international standards and the constitutional reform provisions of October 2010.


The agreement contains significant changes in relation to the BRK, with transitional arrangements for certain elements or provisions.


Read a June 2014 report prepared by the KPMG member firm in the Netherlands: New Tax Regulation between the Netherlands and Curaçao announced




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