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Tax Facts

The circular ‘aanschrijving’ extends the filing deadline under the hardship provision, giving employers three months from the start of the calendar year to prepare and submit the required request for the exemption of qualifying overtime pay from wage tax and social security contributions.

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.

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