Caribbean Tax Update No. 2026/06

6 October 2026

The Caribbean Tax Update is a free weekly overview of tax case law, legislation and administrative news from Sint Maarten, Curaçao, Aruba, the Caribbean Netherlands and, from this edition, Suriname. Each item carries a short summary and a link to the source document.

This week the Court of First Instance on Bonaire upheld four writs of execution of the BES tax collector and the attachment of a director's home, ruling that an opposition cannot be used to dispute the tax debt itself. Aruba has formally laid down the temporary fuel excise reductions it applied from April to August 2026, with retroactive effect. In Sint Maarten the Inspector of Taxes issued two notices, on turnover tax on rental income and on the tax obligations of event organizers engaging foreign artists, and the Eerste Kamer adopted the Fiscale verzamelwet BES eilanden 2027.

Case law | Caribbean Netherlands

Bonaire | Tax collection, opposition to writs of execution

Opposition to the tax collector's writs fails; an opposition cannot dispute the tax debt and the attachment of the director's home is not disproportionate

The Receiver of the Belastingdienst Caribisch Nederland served four writs of execution (dwangschriften) between June 2022 and May 2025 for a total of about USD 322,000, covering the claimant's own tax debts and debts of two construction companies for which he had been held liable as director, relating to the years 2018 to 2025. After non-payment the Receiver attached the claimant's home on Bonaire in July 2025. The Court held that the claimant had not substantiated his complaint that he had not been heard: numerous assessments and reminders had been sent, and his timely opposition showed that the writs had reached him. Under the Belastingwet BES an opposition cannot be directed at the legality or the amount of the tax debt, and pending objections do not prevent execution. The attachment was not disproportionate given the size of the unpaid assessments, the claimant remains free to pay or provide security to avoid a forced sale, and the opposition was dismissed.

Read the full decision (ECLI:NL:OGEABES:2026:229)

Sint Maarten

Sint Maarten | Wage tax, turnover tax, event organizers

Inspector of Taxes sets out the tax obligations of promoters and event organizers engaging foreign artists

In Public Announcement Notification No. 2026/004, published on 1 October 2026, the Inspector of Taxes reminds promoters and event organizers that engaging foreign artists may trigger several tax obligations. Organizers must keep complete and verifiable records of artist contracts and payments, event revenue, staff and third-party payments, and event expenses. Where applicable, 10 percent wage tax is due on payments to foreign artists; turnover tax, wage tax for employees and the Article 45 reporting obligation may also apply, and the result of the event is subject to income tax or profit tax depending on the organizer's legal form. Organizers are advised to keep an event file with contracts, proof of payment, sales data, staff and third-party records, expense documentation and a final profit and loss statement.

Sint Maarten | Turnover tax, real estate rental income

Rental income from real estate is in principle subject to 5 percent turnover tax, with a limited exemption for permanent residential lets

In Public Announcement Notification No. 2026/003 of 21 September 2026 the Inspector of Taxes reminds owners, property managers, agents and operators who make real estate in Sint Maarten available for short or long stays of their obligations. Rental and accommodation income is in principle subject to 5 percent turnover tax, which must be filed and paid monthly unless a statutory exemption applies, and the responsible person must be registered for turnover tax under a CRIB number. This is separate from income or profit tax on the net result. A limited exemption may apply when a dwelling is let to a resident of Sint Maarten for permanent occupation; a let that starts as a short-term rental and is repeatedly extended remains taxable until it has lasted one uninterrupted year and the facts show permanent occupation by the same tenant.

Sint Maarten | Income tax, collection

Minister of Finance promotes the 24-month payment plan for outstanding income tax assessments; applications close on 31 December 2026

On 29 September 2026 the Tax Administration shared a Tax Tips video in which the Minister of Finance, Marinka Gumbs, explains the 24-month payment plan for taxpayers with outstanding income tax assessments. The arrangement was introduced on 16 February 2026 to replace the earlier nine-month payment period, and 237 taxpayers had used it by early August. Applications are accepted until 31 December 2026, and taxpayers are encouraged to apply early through the Tax Administration.

Sint Maarten | Budget 2027

Parliament's Central Committee questions the Council of Ministers on the draft 2027 budget

The Central Committee of Parliament continued its handling of the draft National Ordinance establishing the 2027 budget, submitted on 8 September 2026, in meetings from 28 September to 2 October 2026. Members of Parliament put their questions to the Council of Ministers, which returned on 30 September, 1 and 2 October to provide answers. After the Central Committee stage the draft budget goes to a public meeting for debate and vote.

Sint Maarten | Tax Administration, outreach

Tax Administration visits four primary school classes during Literacy Month

During Literacy Month the Tax Administration read with four primary school classes in September, starting on 10 September at the Methodist Agogic Centre JAG Campus and Asha Stevens Hillside Christian School, and closing on 22 September. Pupils listened to stories and learned in an age-appropriate way what taxes are and how they fund public services. The Tax Administration intends to visit more schools next year.

Sint Maarten | Tax Administration, outreach

Tax Administration explains record-keeping and tax obligations to starting entrepreneurs at Qredits

On 22 September 2026 Sharon Washington, Section Head of Business Taxes, took part in the Introduction to Entrepreneurship course of Qredits St. Maarten. She explained proper record-keeping and the tax obligations that apply when starting and running a business.

Curaçao

Curaçao | Tax administration, identification

Belastingdienst checks the authenticity and validity of identity documents

The Belastingdienst Curaçao announced on 28 September 2026 that anyone identifying themselves at its offices must show a valid and authentic identity document, such as a sédula, passport or driving licence. Where there is doubt about a document or other irregularities are found, the Belastingdienst investigates further and, where the findings warrant it, informs the competent authorities. The measure is aimed at preventing identity fraud.

Aruba

Aruba | Excise duty, mineral oils

Temporary fuel excise reductions applied between April and August 2026 formally laid down with retroactive effect

The Tijdelijk landsbesluit accijnsverlaging 2026 of 18 September 2026 was published in the Afkondigingsblad (AB 2026 no. 30) on 28 September and takes effect retroactively from 8 April 2026. It sets the excise on petrol and gas oil for three periods: from 8 April to 9 June 2026 Afl. 40.20 per hectolitre for petrol and nil for gas oil; from 10 June to 7 July Afl. 36.80 and Afl. 3.40; and from 8 July to 11 August Afl. 50.00 and Afl. 30.00 per hectolitre. The government cites the sharp rise in international oil prices and the protection of household and business purchasing power.

Aruba | Public finances, revenue forecasting

Minister of Finance discusses budget revisions, fiscal priorities and a new revenue forecasting model with the IMF

Minister of Finance Geoffrey Wever met the IMF mission chief for Aruba on 29 September 2026 ahead of the next review. They discussed the revision of the 2026 budget, preparation of the 2027 budget, fiscal priorities, the Medium-Term Fiscal Framework, the Kingdom act on sustainable public finances of Aruba (HOFA) and the planned investment fund. The minister said the temporary fuel measures showed the need for a more structural and targeted framework to protect purchasing power. Aruba also informed the IMF that it will develop a revenue forecasting model with technical assistance from CARTAC.

Aruba | Criminal tax law

Prosecutor issues summonses in the Kwihi case, which includes suspicions of tax fraud

The Public Prosecutor's Office announced on 27 September 2026 that it will issue summonses to six suspects in the Kwihi case, among them a former Minister of Transport, Communication and Primary Sector. The suspicions concern embezzlement, fraud, money laundering, tax fraud and abuse of office between November 2017 and October 2021. On 25 August the Joint Court granted the authorisation required to prosecute a former minister for offences committed in office. The court has set a date for a case management hearing.

Caribbean Netherlands

Caribbean Netherlands | Tax legislation

Eerste Kamer adopts the Fiscale verzamelwet BES eilanden 2027 without debate

The Eerste Kamer passed the bill as a hamerstuk on 6 October 2026, after the Tweede Kamer had done so on 17 September. Among other things the act adjusts the property tax rate for hotels owned by entities, introduces a fiscal unity for the general expenditure tax (ABB), an ABB exemption for goods used in agriculture and a transfer tax exemption for the acquisition of agricultural land. For collection it allows motor vehicles to be immobilised to enforce a writ and writs to be served by post. It also adjusts the penalty for late filing of the annual payroll statement, indexes the standard amount under the customary wage rule annually and introduces a final levy on wages for cars made available to employees. The act enters into force on 1 January 2027.

Caribbean Netherlands | Belastingplan 2027

Tweede Kamer factions ask why the BES islands levy no excise on diesel and how many employees will receive the higher mileage allowance

In its report on the Belastingplan 2027, adopted on 1 October 2026, the Finance Committee recorded questions on the two BES measures in the bill. The BBB and D66 factions note that the proposals for the BES islands only cover the petrol excise and ask why no excise is levied on diesel. JA21 supports the increase of the untaxed mileage allowance on the BES islands and asks whether, as in the European Netherlands, it depends on employers' willingness to pay more and what share of employees is expected to receive the higher allowance. The government's answers will follow in the memorandum in reply; the legislative consultation is scheduled for 12 October 2026.

Suriname

Suriname | Fiscal policy 2027

Annual address: better compliance and collection and a broader tax base instead of higher tax burdens

In her annual address of 30 September 2026 President Jennifer Simons said the government will not keep raising the burden on the same citizens and companies, but will focus on better compliance and collection, broadening the tax base and preventing leakage of revenue. Tax collection and customs are to be modernised through digitalisation, better data exchange, targeted audits and stronger collection, with more revenue sought from gold, timber, fisheries and local content. For 2027 total revenue is estimated at SRD 70.1 billion and expenditure at SRD 80.9 billion, a deficit of SRD 10.8 billion or 4 percent of GDP. Public debt stood at 100.4 percent of GDP in August 2026, and the government aims to bring it down towards the statutory ceiling of 60 percent.

Suriname | Tax legislation, Algemene Wet Belastingen

National Assembly consults professional bodies on the new general tax act and collection acts; public debate on the Algemene Wet Belastingen resumes

The committee of rapporteurs for a package of seven tax bills, including the Algemene Wet Belastingen, the Algemene Douanewet 2026, a new Invorderingswet, the Kostenwet Invordering Belastingen, the Wet Belastingdienst Suriname and the Wet Rechtspraak Belastingzaken, met on 5 October 2026 with the associations of economists (VES), accountants (SCAI) and tax advisers (SFB), the business association VSB, the Chamber of Commerce (KKF) and the SME association AKMOS. A second session that day dealt with the collection act and the act on collection costs. The Algemene Wet Belastingen, submitted on 29 June 2026, sets general rules for the levying of taxes and the handling of tax procedures; its public debate in the National Assembly continued on 6 October.

Kingdom and international

Kingdom | Tax treaties, Bangladesh

New tax treaty with Bangladesh submitted for tacit approval; it will apply to the Caribbean Netherlands but not to Aruba, Curaçao or Sint Maarten

By letter of 25 September 2026 the Minister of Foreign Affairs submitted the tax treaty with Bangladesh, signed in Dhaka on 12 March 2024, to both chambers for tacit approval for the European and Caribbean parts of the Netherlands; either chamber can ask for express approval until 30 October 2026. The treaty replaces the 1993 treaty, follows the Dutch treaty policy towards developing countries and gives Bangladesh wider taxing rights, and it provides for exchange of information and assistance in tax collection. Bangladesh was not willing to include a clause allowing extension to Aruba, Curaçao and Sint Maarten; the explanatory note points out that these countries are fiscally autonomous and may negotiate their own treaty.

International | OECD Model Tax Convention

OECD publishes the full version of the 2025 Model Tax Convention

On 30 September 2026 the OECD published the full version of the Model Tax Convention on Income and on Capital as it read on 18 November 2025, incorporating the 2025 Update. The two-volume edition contains the articles and commentaries, the positions of non-member economies, the Recommendation of the OECD Council, historical notes and background reports. The OECD Model and commentaries are the reference point for the tax treaties and tax arrangements of Aruba, Curaçao, Sint Maarten and the Netherlands.