Each CRS country has its own laws and rules to determine the country of tax residence or domicile. Information about this can be found on the website of the Organization for Economic Co-operation and Development (OECD).

Rules in Curaçao

In Curaçao, circumstances play an important role in determining the tax country of residence or domicile. These circumstances differ for natural persons and organizations.

Natural persons

As a natural person, you are a tax resident of Curaçao if you have your permanent residence or residence here. We check, among other things, whether the following circumstances apply:

• You spend most of your time at an address in Curaçao.
• Your partner and your family live in Curaçao.
• You work in Curaçao.
• You are insured in Curaçao.
• You have a general practitioner in Curaçao.
• You are a member of 1 or more Curaçao associations.
• Your children are following an education in Curaçao.

Organizations

To determine whether an organization is tax resident in Curaçao, we look at the following circumstances, among others:

• Where are the most important policy decisions made?
• Where do the board members work and meet?
• Where are the administration kept and the annual accounts drawn up?

For organizations we can also look at the following circumstances:

• Where do the shareholders live and meet?
• Where is the organization registered?
• Where was the organization founded?
• The legal form of an organization also plays a role. For example, in a general partnership we also look at the tax residence of the partners.

More than 1 country of residence or location?

In exceptional cases you may have more tax residence countries. A company can also have different tax residence countries. Is that the case? Then ask an intermediary for advice.