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5.3. Tax Base for Non-Resident Entities

Non-resident companies with a branch or PE are liable to corporate tax in much the same way as a resident company, albeit on Curacao-source income only.

Non-residents without a taxable presence in Curacao are theoretically subject to tax (generally by way of final withholding) on specified Curacao-source income only. Currently, there are no withholding taxes except, pursuant to the equivalent measures under the EU Savings Directive, on interest paid to EU residents who have not opted for the exchange of information. Non-residents remain taxable in Curacao on income derived from (rights in) Curacao real estate.