Welcome to the vibrant island of Curacao! Whether you're a digital nomad, expat, or location-independent worker, obtaining tax residency here is a great choice. Our beautiful island not only offers stunning beaches and a rich culture but also a straightforward process to become a tax resident. Follow this guide to understand the steps you need to take to make Curacao your new tax home.
Step 1: Obtain a Residence Permit
First and foremost, you need to apply for and obtain a residence permit. This process involves submitting an application to the Immigration Department of Curacao. You will need to provide necessary documents such as a valid passport, proof of income, a recent medical certificate, and a clean criminal record check. The application can be submitted online or in person.
Step 2: Register with the Civil Registry
Once you have your residence permit, the next step is to register with the Civil Registry (Kranshi). This involves visiting the Kranshi office in Curacao and providing documents such as your residence permit, passport, and proof of address in Curacao. Once registered, you will receive a CRIB number, which is essential for tax purposes.
Step 3: Establish Physical Presence
To be considered a tax resident in Curacao, you must establish a physical presence on the island. This means you need to spend a minimum of 183 days per year in Curacao. Keep track of your travel dates and ensure you meet this requirement to maintain your tax residency status.
Step 4: Open a Local Bank Account
Opening a local bank account is another important step. This not only helps in managing your finances locally but also serves as proof of your intention to reside in Curacao. You will need to provide identification documents, proof of residence, and your CRIB number to open an account.
Step 5: File a Declaration of Intent
Finally, you need to file a Declaration of Intent with the Tax Office in Curacao. This declaration states your intention to be recognized as a tax resident of Curacao. You will need to provide documentation such as your CRIB number, residence permit, and proof of physical presence. Once submitted, the Tax Office will review your application and confirm your tax residency status.
Legal References
- National Ordinance on Admission and Expulsion (LTU)
- Civil Code of Curacao
- General Tax Ordinance
- National Ordinance on the CRIB Number
Useful Links
