Curacao MOF Announces New Position Regarding OECD Pillar 2 Implementation

The Curacao Ministry of Finance April 13 issued a press release announcing changes to Curacao’s plan to implement OECD Pillar Two following the side-by-side package publication. The announcement includes the government’s decision to: 1) not implement the qualified domestic minimum top-up tax (QDMTT); 2) retroactively implement the income inclusion rule (IIR), from Jan. 1, 2025; and 3) not implement the undertaxed profits rule (UTPR). [Curacao, Ministry of Finance, 04/13/26]

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