GloBE Country Guide: Curacao

Summary

Status	Draft Law
Law	Global Minimum Tax Ordinance published on December 27, 2024
Effective Date	Accounting periods beginning on or after December 31, 2024
IIR	Yes (2025)
UTPR	No
QDMTT	Yes (2025)
Filing Deadlines	Standard
Safe Harbours	Yes – Transitional CbCR Safe Harbour, QDMTT Safe Harbour and the Simplified Calculations Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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