Curacao - Special considerations | KPMG | GLOBAL

Curacao - Special considerations for short-term assignments

Curacao - Special considerations

Taxation of international executives.

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No, we refer to the general residency rules as described above.

Payroll considerations

Are there special payroll considerations for short-term
assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

In principle the income generated in Curacao during the short-term assignment is subject to income tax in Curacao.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in your Curacao?

If certain conditions are met, the expatriate regime might be applicable. In this regard we refer to our abovementioned comments.

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