Source-cited draft: company formation & entity choice for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Private limited company (BV)
Besloten vennootschap — flexible limited-liability company, shares not freely transferableCivil Code of Curacao, Book 2 (Burgerlijk Wetboek)
Public limited company (NV)
Naamloze vennootschap — limited-liability company, shares can be more freely transferableCivil Code of Curacao, Book 2 (Burgerlijk Wetboek)
Foundation / SPF
Stichting and Stichting Particulier Fonds (SPF, private foundation) are available for asset-holding and estate planningCivil Code of Curacao, Book 2 (Burgerlijk Wetboek)
Minimum share capital
No statutory minimum capital for a BV or NV; a single share at any nominal value suffices and need not be fully paid at incorporationCivil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/View source ↗
Incorporation instrument
Incorporation requires a notarial deed executed before a Curacao civil-law notary; amendments to the articles also require a deedCivil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/View source ↗
Trade Register filing
The notary registers the company in the Trade Register of the Curacao Chamber of Commerce and Industry, which issues the official excerptTrade Register Ordinance (Handelsregisterverordening) / Curacao Chamber of Commerce
Incorporation timeline
Typically 1-2 weeks once documentation and KYC are complete ((approx — confirm current processing time))Curacao Chamber of Commerce and Industry
Local presence
A registered office and a local (resident) representative/managing director are generally required for substance and registration ((approx — confirm substance requirements))Civil Code of Curacao, Book 2 / Trade Register Ordinance
Business / directors license
A business license (vestigingsvergunning) and, for foreign directors, a director's license may be required to operate ((approx — confirm license requirements by activity))Business Licensing Ordinance (Vestigingsregeling voor bedrijven)
Annual Chamber of Commerce fee
Companies pay an annual Trade Register maintenance fee to the Chamber of Commerce, scaled by capital/size ((approx — confirm current fee))Curacao Chamber of Commerce and Industry
Annual accounts
Companies must keep proper books and prepare annual financial statements; audit may be required depending on size/typeCivil Code of Curacao, Book 2 (Burgerlijk Wetboek)
Annual profit tax compliance
Companies must file an annual profit tax return and (where applicable) monthly OB and payroll returnsProfit Tax Ordinance (Landsverordening op de winstbelasting 1940)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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