Wednesday, 1 February, 2012

Curacao adopts the Anglo-Saxon concept of a Trust.

Trust structures based on the Anglo-Saxon model are now available through Curaçao, following a change in legislation which was promulgated this year. The new trust structures offer a wide range of options for flexible structuring and, providing the business of the trust is not within Curaçao itself, are exempt from tax on profits. Under certain conditions distributions made to non-residents of Curaçao are not subject to additional taxes in Curaçao.

Trusts must be set up via a notarial deed and at all times there should be at least one local trustee appointed.

For further information, please contact Gerard Jan van Spall on +599 9 736 6044.

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