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Curacao is the biggest island of the Lesser Antilles archipelago in the Caribbean Sea in the neighborhood to the Venezuela. Curacao is in the group of the Netherlands Antilles islands with administrative center in Willemstad.

Population of the Curacao Island in 2004 is around 138000 citizens.

Curacao Island is a tax free zone.

Tourism, oil processing and offshore business form the basis of the economy.


The main law proceedings regarding registration and companies’ activity are regulated by the Company Law.


Types of companies

NV – private company (Naamloze Vennootschap).

BV – private limited liability company (Besloten Vennootschap met beperkte aansprakelijkheid).

Partnerships – Partnership Company.

Foundations – Trust Company.

Main law requirements:

Company’s name shall contain abbreviation such as Ltd., Limited, Corporation, Corp., Incorporated, Inc. etc.

  • Minimum quantity of shareholders – 1 individual or 1 legal entity.
  • Minimum quantity of directors-residents – 1 individual or 1 legal entity. Nominal service is allowed.
  • Obligatory existence of residential registration agent who receives all correspondence addressed to the name of the company.
  • Shareholders’ meeting shall be held at least once a year on the territory of Curacao where the company was registered.
  • Company has no right to set out shares for the open sale, and the share transfer shall be certified by notary.


As of April 2001 the legislation which grants benefits for international internet-companies came into force.

E-commerce profit is taxed at the rate of 2%, including surtax.  Such conditions are applicable till the beginning of 2026. E-commerce profit gained on the territory of the Netherlands Antilles islands or from service provided on the islands – are tax exempt. There are no import duties and taxes on the turnover of goods imported into the areas of E-commerce business.


Not applicable.


The Netherlands Antilles Islands concluded the double tax avoidance agreement with Norway and the Netherlands. 

If you are planning to open a company in Curacao, please contact our lawyers for advice:

+38 (098) 737-88-88

We will help you buy an "offshore" in Curacao or in any other jurisdiction for example, Registration of a company in England or Offshore in the UAE on the most favorable terms.