Curacao Gazettes Ministerial Regulation Amending Ministerial Regulation on Expatriates

The Curacao Official Gazette Jan. 28 published a ministerial regulation amending employer withholding and payroll tax obligations for specified expatriates who lived abroad for at least five consecutive years before employment in Curacao, and who earn at least 150,000 Netherlands Antillean guilders (US$83,271) per year. The regulation includes measures: 1) prohibiting the possibility of extending expatriate work status beyond five years; and 2) introducing a mandatory training requirement for locally registered replacements, within one year after the expatriate begins employment. The regulation entered into force Feb. 1. [Curacao, Official Gazette, 01/28/25]

Reference:
View Ministerial Regulation of 01/28/25, Official Gazette Edition ...