Special taxation for the Dutch people who which to retire on the Dutch Antilles.
Requirements:
Foreign income sources taxed at a 10% rate
When an immigrant complies to all conditions, all foreign income sources like pension, dividends, interests are taxed at a 10 % rate. Maximum tax amount is ANG 261.000,- (click on price to choose another currency). Foreign income sources include income generated from an off-shore company, interests from deposits on local banks and income from house letting.
Labor on the Netherlands Antilles
A pensionado is allowed to work on the Antilles but only for a company he participating for at least 40%. Income from this labor is taxable for the local rate. The pensionado risks the loss of his pensionado status when he works for a company when he owns less of the 40 % stock.
Gifts- and succession taxes
The Maximum rate for gifts to children or grand children is 6%. Foreigners need to live on the islands for a minimum of one year to be eligible.
For more information (dutch): www.curacaopensionada.com