Latest updates

Advantages of Private Foundations
  • Private Client & Offshore Services
  • Netherlands Antilles
  • June 25 2009

This update discusses several tax and legal issues in connection with the setting-up of a stichting particulier fonds, a private foundation incorporated under the laws of the Netherlands Antilles. It offers almost unlimited flexibility in terms of structure, provisions and stipulations regarding asset management and profit distribution, making it an ideal instrument for asset protection and estate planning.

Tax Information Exchange Agreement with Spain: New Investment Opportunities?
  • Corporate Tax
  • Netherlands Antilles
  • May 16 2008

Spain's Council of Ministers has approved an exchange of tax information agreement with the Netherlands Antilles. The Netherlands Antilles' removal from the Spanish tax haven blacklist may create advantageous tax planning opportunities in future, as corporate taxpayers may be able to structure investments in Europe and Latin America using Spain's holding company rules and the Spanish tax treaty network.

Tax Information Exchange Agreement with Spain: New Investment Opportunities?
  • Private Client & Offshore Services
  • Netherlands Antilles
  • May 15 2008

Spain's Council of Ministers has approved an exchange of tax information agreement with the Netherlands Antilles. The Netherlands Antilles' removal from the Spanish tax haven blacklist may create advantageous tax planning opportunities in future, as corporate taxpayers may be able to structure investments in Europe and Latin America using Spain's holding company rules and the Spanish tax treaty network.

Tax Information Exchange Agreement with the United States
  • Private Client & Offshore Services
  • Netherlands Antilles
  • June 28 2007

An agreement between the Netherlands Antilles and the United States to exchange tax information has come into force. Among other things, the two countries will assist each other in ensuring the accurate assessment and collection of taxes and combating fiscal fraud, tax evasion and terrorism.

New Ship Tonnage Tax Regime
  • Private Client & Offshore Services
  • Netherlands Antilles
  • May 24 2007

Shipping companies may use the Netherlands Antilles tonnage tax by registering the vessel with the Netherlands Antilles tax authorities, even though the ship is registered in another flag state. The ship tonnage reserve, to which capital gains, the repayment of investment deductions and reinvestment reserves can be added, offers advantageous tax planning opportunities.

New Ship Tonnage Tax Regime
  • Shipping & Transport
  • Netherlands Antilles
  • May 23 2007

Shipping companies may use the Netherlands Antilles tonnage tax by registering the vessel with the Netherlands Antilles tax authorities, even though the ship is registered in another flag state. The ship tonnage reserve, to which capital gains, the repayment of investment deductions and reinvestment reserves can be added, offers advantageous tax planning opportunities.

Proposed Changes to Profit Tax Ordinance
  • Private Client & Offshore Services
  • Netherlands Antilles
  • December 14 2006

Proposed changes to the Profit Tax Ordinance were recently submitted to Parliament. If adopted, they will amend the regime relating to a tax-exempt Netherlands Antilles limited liability company and alter the participation exemption, making the Netherlands Antilles a more attractive jurisdiction in which to establish an international holding company.

New Ruling Policy on Profit Tax for Netherlands Antilles Entities
  • Private Client & Offshore Services
  • Netherlands Antilles
  • November 23 2006

The minister of finance has issued a ministerial decree announcing the introduction of a new ruling policy. However, the decree does not affect the ruling policy for offshore companies under the transitional provisions for offshore companies, which will remain in force until the end of 2019.

Transfer of a Statutory Seat under National Ordinance and the Civil Code
  • Company & Commercial
  • Netherlands Antilles
  • July 24 2006

Converting a limited liability company established in the Netherlands Antilles need have no adverse tax consequences. However, a conversion is possible only if the law of the country of transfer allows it to take place and recognizes that the company is not dissolved as a result.

Transfer of a Statutory Seat under National Ordinance and the Civil Code
  • Private Client & Offshore Services
  • Netherlands Antilles
  • July 20 2006

Converting a limited liability company established in the Netherlands Antilles need have no adverse tax consequences. However, a conversion is possible only if the law of the country of transfer allows it to take place and recognizes that the company is not dissolved as a result.

Revised Tax Arrangement Introduces 0% Dividend Tax Rate
  • Private Client & Offshore Services
  • Netherlands Antilles
  • January 05 2006

The Netherlands and the Netherlands Antilles have reached agreement on amendments to the Tax Arrangement for the Kingdom. New measures include a 0% rate of dividend withholding tax, the introduction of a limited most-favoured nations clause and changes to the gift and inheritance tax arrangements in emigration cases.

Draft Legislation Paves the Way for EU Savings Tax Directive
  • Private Client & Offshore Services
  • Netherlands Antilles
  • June 30 2005

The EU Savings Tax Directive will soon enter into force. As a dependent and associated territory, the Netherlands Antilles has elected to apply a withholding tax on interest payments to EU-resident individuals instead of agreeing to the automatic exchange of information. A new ordinance outlines the measures to be taken in this regard.

Asset-Backed Securities
  • Private Client & Offshore Services
  • Netherlands Antilles
  • August 25 2004

Thanks to the amendment of the Netherlands Antilles Profit Tax Ordinance and the subsequent introduction of a new ruling policy - both of which are compliant with Organization for Economic Cooperation and Development rules - the Netherlands Antilles may offer interesting possibilities for asset-backed securities and other securitization and repackaging structures.

E-zone Regime Affords Attractive Tax Benefits
  • Private Client & Offshore Services
  • Netherlands Antilles
  • April 15 2004

The Netherlands Antilles economic zone regime affords several attractive possibilities for developing trading activities in the Netherlands Antilles. For example, for trading activities of an administrative nature, the tax law offers a cost-plus ruling under which only a mark-up of 5% of the Netherlands Antilles expenses need be accounted for as a profit.

New Advance Tax Ruling Policy Introduced
  • Private Client & Offshore Services
  • Netherlands Antilles
  • September 11 2003

A new advance tax ruling policy has been introduced which complies with modern international standards. By issuing rulings, the tax authorities grant advance certainty in connection with the determination of taxable profit derived by an international group of companies with activities in the Netherlands Antilles.

Overview (June 2003)
  • Private Client & Offshore Services
  • Netherlands Antilles
  • June 12 2003

Including: Flat Tax Rate; Amendments to the Profit Tax Ordinance; Tax Arrangement for the Kingdom; Income Tax Treatment of Individuals Resident Abroad; Entry into Force and Grandfathering Provisions.

Current search

Refine search

Work area