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On September 1, 2026, the Parliament of Curaçao unanimously approved the National Ordinance on Minimum Taxation, implementing the OECD Pillar Two framework and a 15% minimum effective tax rate.
On Wednesday, April 29, 2026, the draft law proposing amendments to several tax laws and certain other laws relating to the BES islands was submitted to the House of Representatives of the States General of the Netherlands.
The Tax Authorities of Curaçao have started enforcement proceedings against entities that have not registered in the UBO Register. The extended deadline of September 30, 2025 has passed, and the authorities are now taking action.