Company Formation in Curaçao

Company formation & entity choice for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Curaçao · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Curaçao, 2025

Every figure is drawn from this skill 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

The full skill

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))

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Curaçao skills

Corporate Income Tax in Curaçao Income Tax in Curaçao Payroll Social in Curaçao Tax Overview in Curaçao

See all Curaçao skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

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))