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.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | The most common Curacao entities are the BV (besloten vennootschap) and NV (naamloze vennootschap), both limited-liability companies formed by notarial deed. Curacao company law derives from the Civil Code (Book 2) and offers flexible, low-capital incorporation. | |
| 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) | |
| 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) |
The most common Curacao entities are the BV (besloten vennootschap) and NV (naamloze vennootschap), both limited-liability companies formed by notarial deed. Curacao company law derives from the Civil Code (Book 2) and offers flexible, low-capital incorporation.
Other Curaçao computations in the OpenAccountants library.
| 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 completeCuracao Chamber of Commerce and Industry |
| Local presence | A registered office and a local (resident) representative/managing director are generally required for substance and registrationCivil 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 operateBusiness 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/sizeCuracao 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 facts database. General reference only — confirm with a qualified professional before acting.
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