{"id":5655,"date":"2024-10-04T15:26:43","date_gmt":"2024-10-04T15:26:43","guid":{"rendered":"https:\/\/minfin.cw\/?page_id=5655"},"modified":"2025-07-07T20:15:06","modified_gmt":"2025-07-07T20:15:06","slug":"current-laws-and-regulations-in-effect-for-crs-in-curacao","status":"publish","type":"page","link":"https:\/\/minfin.cw\/en\/fatca-crs-intro-en\/current-laws-and-regulations-in-effect-for-crs-in-curacao\/","title":{"rendered":"Current laws and regulations in effect for CRS in Cura\u00e7ao"},"content":{"rendered":"

[vc_row][vc_column width=”1\/3″][vc_custom_heading text=”Subpages” font_container=”tag:h4|text_align:left” use_theme_fonts=”yes” src=”“\/wp-content\/themes\/betheme-child\/images\/title-down-arrow.png“” width=”“10“” height=”“12“\/” el_class=”left-sidebar-title”][vc_wp_custommenu nav_menu=”280″ el_class=”sidebar-menu”][\/vc_column][vc_column width=”2\/3″][vc_custom_heading text=”Current laws and regulations in effect for CRS in Cura\u00e7ao” use_theme_fonts=”yes”][vc_column_text el_class=”esm-content”]The CRS was implemented on June 29, 2017 in the (Landsbesluit uitvoering internationale bijstandsverlening or LB LIBB). The identification and reporting requirements for reporting financial institutions with regard to the automatic exchange of information on the basis of the CRS are already included in the LIBB. In accordance with the LB LIBB\u00a0\u00a0the countries that can be considered as participating jurisdictions for the application of the look through obligation for the CRS have been designated. See link<\/a>.[\/vc_column_text][vc_column_text el_class=”esm-content”]<\/p>\n

Primary legislation:<\/strong><\/h3>\n
    \n
  1. National Ordinance on General National Taxes (NOGNT); Algemene Landsverordening Landsbelastingen (ALL)<\/a><\/li>\n
  2. National Ordinance on International Assistance in the Collection of Taxes (NOIAT); Landsverordening internationale bijstandsverlening bij de heffing van belastingen (LIBB)<\/li>\n<\/ol>\n

    Secundary legislation:<\/strong><\/h3>\n