Curacao Company Formation & Entity Choice

Entity types and incorporation

• Private limited company (BV) — Besloten vennootschap — flexible limited-liability company, shares not freely transferable (Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))
• Public limited company (NV) — Naamloze vennootschap — limited-liability company, shares can be more freely transferable (Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))
• Foundation / SPF — Stichting and Stichting Particulier Fonds (SPF, private foundation) are available for asset-holding and estate planning (Civil 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 incorporation (Civil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/)
• Incorporation instrument — Incorporation requires a notarial deed executed before a Curacao civil-law notary; amendments to the articles also require a deed (Civil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/)
• Trade Register filing — The notary registers the company in the Trade Register of the Curacao Chamber of Commerce and Industry, which issues the official excerpt (Trade 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/type (Civil 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 returns (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))