Overview
| Field | Value |
|---|---|
| Region | Latin America |
| ISO 3166-1 | CW / CUW |
| Registry | Kamer van Koophandel en Nijverheid van Curaçao (Curaçao Chamber of Commerce and Industry) |
| Last updated | 2026-06-10 |
Identifiers
Collect two identifiers from each business customer in Curaçao and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | CRIB-nummer (Centraal Registratie Informatie Belastingplichtige) / Persoonsnummer | Inspectie der Belastingen (Belastingdienst Curaçao) |
businessInfo.businessEntityId | Handelsregisternummer (KvK-nummer) / Trade Register Number | Kamer van Koophandel en Nijverheid van Curaçao |
Sector regulators
Centrale Bank van Curaçao en Sint Maarten (CBCS) · Curaçao Gaming Authority (CGA) · Gaming Control Board (GCB) · Inspectie der Belastingen (Belastingdienst Curaçao) · Financial Intelligence Unit Curaçao (FIU) · Ministerie van Economische Ontwikkeling (MEO)
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Naamloze Vennootschap | N.V. | Public limited liability company governed by Book 2 of the Curaçao Civil Code (Landsverordening van de 29ste december 2003 houdende vaststelling van de tekst van Boek 2 van het Burgerlijk Wetboek). Capital is divided into shares (aandelen); shares may be bearer or registered; the organizational structure is public and the N.V. is the preferred vehicle for larger companies, joint ventures, and publicly listed entities. Incorporated by notarial deed (akte van oprichting) before a Curaçao civil law notary; registered with the KvK. No minimum issued share capital. Full foreign ownership permitted; directors and shareholders need not be Curaçao residents, though at least one resident director or authorized representative is strongly recommended in practice. Closest US equivalent: C-Corp. |
| Besloten Vennootschap | B.V. | Private limited liability company governed by Book 2 of the Curaçao Civil Code. Capital divided exclusively into registered shares (aandelen op naam); share transfer restricted by the statuten (articles of association). The most popular vehicle for both local SMEs and international holding/operating structures. No minimum issued share capital; a single share at any nominal value suffices. Incorporated by notarial deed before a Curaçao civil law notary; registered with the KvK. Shareholder register (aandeelhoudersregister) is mandatory but not publicly filed. Full foreign ownership permitted. Equivalent to a US LLC. |
| Stichting | — | Foundation governed by Book 2 of the Curaçao Civil Code; a legal entity with no shareholders or members; established by notarial deed for a specific purpose (charitable, social, or other non-profit objective); distributions to incorporators or beneficiaries for purely private enrichment are prohibited. Registered in the Stichtingenregister at the KvK. Used for non-profit organizations, holding structures, and pension funds. Closest US equivalent: Non-profit corporation. |
| Stichting Particulier Fonds | SPF | Private foundation governed by Book 2 of the Curaçao Civil Code; introduced specifically for international tax and estate planning as a flexible variant of the regular Stichting. Has no shareholders or members; incorporated by notarial deed. Unlike the common Stichting, the SPF is permitted to make distributions to beneficiaries (including the founder and their family) without a charitable purpose; may hold assets, investments, and participate in partnerships, but may not conduct a commercial enterprise for profit. Registered in the Stichtingenregister at the KvK. Widely used for offshore asset protection and wealth management. Closest US equivalent: Statutory purpose trust or private trust company. |
| Vereniging | — | Association governed by Book 2 of the Curaçao Civil Code; a legal entity with members who share a common non-commercial objective; governed by a general meeting of members and a board; may not distribute profits to members. Registered with the KvK. Used for trade associations, sports clubs, and professional bodies. Closest US equivalent: Non-profit membership organization. |
| Coöperatieve Vereniging | — | Cooperative association governed by Book 2 of the Curaçao Civil Code; a legal entity composed of members who cooperate for mutual economic benefit; may conduct commercial activities and distribute surpluses to members. Incorporated by notarial deed and registered with the KvK. Used in agriculture, financial services (credit unions), and consumer cooperatives. Closest US equivalent: Cooperative corporation. |
| Openbare Vennootschap | OV | General (public) partnership governed by Title 13 of Book 7 of the Curaçao Civil Code (in force from 1 January 2012); a contractual relationship between two or more partners (vennoten) pursuing a common purpose under a joint name; no separate legal personality; all partners bear unlimited joint and several liability. Registered with the KvK. Closest US equivalent: General Partnership (GP). |
| Commanditaire Vennootschap | C.V. | Limited partnership governed by Title 13 of Book 7 of the Curaçao Civil Code; a special form of the openbare vennootschap in which one or more general partners (beherende vennoten) bear unlimited liability and one or more limited partners (commanditaire vennoten) whose liability is capped at their capital contribution. The C.V. has no legal personality. Registered with the KvK. Widely used in private equity and investment fund structures. Closest US equivalent: Limited Partnership (LP). |
| Eenmanszaak | — | Sole proprietorship; a single individual trading on their own account with no separate legal personality; unlimited personal liability. Registered with the KvK and subject to CRIB registration with the Inspectie der Belastingen. A business establishment permit (vestigingsvergunning) from the Ministry of Economic Development (MEO) is required for non-Curaçao nationals. Equivalent to a US Sole Proprietorship. |
| Branch of Foreign Company | — | A foreign legal entity operating in Curaçao through a registered branch office; not a separate legal entity — the foreign parent bears full liability. Requires registration at the KvK and typically a vestigingsvergunning (business establishment permit) from the Ministry of Economic Development (MEO). The branch must maintain local accounting records and a local contact person. Closest US equivalent: Foreign corporation branch office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | All required: Uittreksel Handelsregister + Akte van Oprichting |
| Constitutive Documents | Statuten |
| Tax Registration | CRIB Registratie Bevestiging |
| Operating Permit | Vestigingsvergunning |
| Ownership Records | Aandeelhoudersregister |
| Governance Records | Uittreksel Handelsregister |
| Signing Authority | Any one of: Bestuursresolutie · Volmacht |
| Address | Any one of: Utility Bill · Bank Statement · Lease Agreement |
| Good Standing | Gecertificeerde Verklaring |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Trade Register Extract (KvK) | Legal Registration |
| Notarial Deed of Incorporation | Legal Registration |
| Statuten (Articles of Association) | Constitutive Documents |
| CRIB Registration Confirmation | Tax Registration |
| Business Establishment Permit (Vestigingsvergunning) | Operating Permit |
| Shareholder Register (Aandeelhoudersregister) | Ownership Records |
| Trade Register Extract — Directors (KvK) | Governance Records |
| Board Resolution (Bestuursresolutie) | Signing Authority |
| Power of Attorney (Volmacht) | Signing Authority |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Lease Agreement | Address |
| Certified Declaration of Existence (KvK) | Good Standing |
| Sector-Specific License | Central Bank Banking Licence, Trust Service Provider Licence (NOST), Insurance Company Licence, CGA Online Gaming Licence |
Collection notes
- Legal Registration: Curaçao does not issue a standalone Certificate of Incorporation as a separate document from the notarial deed. The primary registration evidence is the stamped KvK uittreksel (trade register extract) issued by the Kamer van Koophandel en Nijverheid van Curaçao; it records company name, KvK registration number, date of incorporation, registered office address, legal form, purpose, capital, directors, and any amendments. The underlying notarial deed of incorporation (akte van oprichting) is executed before a Curaçao civil law notary and also serves as proof. Companies incorporated before 10 October 2010 may show the former Netherlands Antilles (Nederlandse Antillen) chamber details. Extracts can be ordered online via the KvK portal (registry@curacao-chamber.cw) with prepayment; a digital certified version is available by email.
- Constitutive Documents: The statuten are included within the notarial akte van oprichting and set out the company name, corporate purpose (doel), share capital structure (nominal value, classes), decision-making rules, director appointment/removal, profit distribution, and dissolution procedures. Amendments to the statuten require a notarial deed of amendment (akte van wijziging van statuten) and are filed with the KvK. Documents are form-free and may be drafted in any language; English-language statuten are common for internationally oriented entities. Statuten for NVs and BVs must be prepared and executed before a Curaçao civil law notary.
- Tax Registration: The Inspectie der Belastingen (Belastingdienst Curaçao) issues a CRIB registration confirmation upon enrollment in the Centraal Registratie Informatie Belastingplichtige system. Every legal entity is assigned a 9-digit CRIB number (Persoonsnummer) used for winstbelasting (profit tax: 15% on taxable profit up to ANG 500,000, 22% above — two-tier structure effective 1 January 2023), omzetbelasting (turnover tax at 6% / 7% / 9%), and dividendbelasting (dividend tax). Curaçao does not have a VAT but levies omzetbelasting; there is no separate VAT certificate. The CRIB number must appear on all business invoices alongside the KvK number. Companies may also hold an OB (omzetbelasting) registration confirmation from the Belastingdienst.
- Operating Permit: Curaçao does not require a universal general trading licence for all locally owned entities. However, the Ministry of Economic Development (Ministerie van Economische Ontwikkeling, MEO) issues a vestigingsvergunning (business establishment permit) that is mandatory for: (a) non-Curaçao nationals wishing to operate a business, (b) foreign-owned entities, and (c) certain regulated trades. Additionally, a directeursvergunning (director’s permit) is required for each managing director who was not born in the former Netherlands Antilles. The vestigingsvergunning is governed by the Vestigingsregeling voor bedrijven and processed via the Vergunningenloket (Permit Desk). It is not a general requirement for locally born Curaçao nationals, but Conduit is likely to encounter internationally owned entities for which it is required.
- Sector-Specific License: The Centrale Bank van Curaçao en Sint Maarten (CBCS) supervises and licenses: credit institutions (banks) under the Landsverordening toezicht bank- en kredietwezen 1994; insurance companies under the Landsverordening toezicht verzekeringsbedrijf; trust service providers under the Landsverordening toezicht trustwezen (NOST, P.B. 2003 no. 114); investment institutions and administrators under the Landsverordening toezicht beleggingsinstellingen en administrateurs (NOSIIA); money transfer companies; and securities intermediaries and asset management companies under the NOSSIAM. The Curaçao Gaming Authority (CGA) and Gaming Control Board (GCB) regulate online and land-based gaming respectively under the Landsverordening op de Kansspelen (LOK, in force 24 December 2024). The CGA replaced the former eGaming sub-licence model with a direct licensing regime as of December 2024.
- Governance Records: Director information is recorded in the KvK Handelsregister and appears on the uittreksel (registry extract). The KvK extract lists directors (directeuren), their appointment dates, and any authorized signatories. Companies must also maintain an internal register of directors. For BVs at least one resident director or a licensed trust company acting as registered representative is required in practice. Director information in the KvK is publicly accessible via the registry extract.
- Signing Authority: No statutory prescribed form. The standard instrument is a bestuursresolutie (board resolution) on company letterhead — signed and certified by the director(s) — authorizing a named signatory to act on behalf of the company. A notariële volmacht (notarized power of attorney) is used for external delegations. For SPFs and foundations, the equivalent is a bestuursbesluit (board decision). Documents are commonly drafted in Dutch or English.
- Address: No statutory prescribed form for KYB address verification. Standard practice: lease agreement (no time limit) OR utility bill OR bank statement, with utility/bank statements dated within 90 days of submission. Utility providers include Aqualectra (electricity and water). Documents must show the registered or principal operating address in Curaçao.
- Good Standing: The Curaçao Chamber of Commerce and Industry does not issue a formal ‘Certificate of Good Standing’ under that title. Instead the KvK issues a Gecertificeerde Verklaring (Certified Declaration) confirming: (1) the company name; (2) the KvK registration number; (3) the date of incorporation; and (4) that the company exists and is duly registered with the Commercial Register under the laws of Curaçao. This declaration can be notarized and apostilled for international use via the Deputy Governor’s Office. Entities in arrears with their annual KvK contribution fee cannot obtain the declaration until fees are paid. International counterparties often accept the KvK uittreksel (registry extract) for the same purpose.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Directeur / Bestuurder (Director) | CONTROLLING_PERSON | Appointed officer with day-to-day executive authority over an NV or BV; named in the KvK Handelsregister (public). May be a natural person or legal entity. For a BV at least one resident director or a trust company acting as registered agent is strongly recommended. Directeur/bestuurder is the functional equivalent of a director under Book 2 of the Curaçao Civil Code. |
| Procuratiehouder / Gevolmachtigde (Authorized Signatory / Power of Attorney Holder) | LEGAL_REPRESENTATIVE | Individual authorized by a bestuursresolutie (board resolution) or notariële volmacht (notarized power of attorney) to act on behalf of the entity. The scope of authority is defined in the authorizing instrument; may appear in the KvK as a procuratiehouder with limited or unlimited signing authority. |
| Raad van Commissarissen lid (Supervisory Board Member) | CONTROLLING_PERSON | Member of the supervisory board (raad van commissarissen) of an NV or, where established, a BV; exercises oversight over the management board (directie) but has no day-to-day executive authority. Recorded in the KvK Handelsregister. NVs with a two-tier governance structure are required to have a supervisory board under certain conditions. |
Notes
- Curaçao is a constituent country (land) of the Kingdom of the Netherlands; its legal system is based on Dutch civil law as adapted in the Burgerlijk Wetboek van Curaçao (Civil Code of Curaçao, in force from 1 January 2012 for Book 7 partnerships). Book 2 of the Civil Code governs all legal entities. Documents are commonly drafted in Dutch; English-language documents are also accepted for internationally oriented entities.
- Curaçao is a major offshore financial center with a large gaming, trust, and holding-company sector. The most commonly encountered structures in a financial services KYB context are the BV (holding and operating), NV (larger companies and joint ventures), and SPF (wealth management). The gaming sector is significant: Curaçao hosts hundreds of online gambling operators; the new Curaçao Gaming Authority (CGA) licensing regime under the LOK (in force 24 December 2024) replaced the legacy sub-licence model.
- The KvK does not issue a ‘Certificate of Good Standing’ by that title. The equivalent document is a Gecertificeerde Verklaring confirming current registration; this can be apostilled. Counterparties routinely accept a certified/apostilled KvK uittreksel as an alternative.
- Curaçao levies omzetbelasting (OB, turnover tax) at 6% / 7% / 9% — not a VAT. There is no separate VAT certificate. The CRIB number (9 digits) serves as the single tax identifier for all tax types including winstbelasting (profit tax: 15% on profit up to ANG 500,000, 22% above), OB, and dividendbelasting. Both the CRIB number and KvK number must appear on all business invoices.
- Documents commonly appear in Dutch (Nederlands); some internationally oriented companies produce English versions. Expect Dutch statutory phrases such as ‘Boek 2 van het Burgerlijk Wetboek van Curaçao’, ‘Handelsregister’, and ‘Kamer van Koophandel en Nijverheid van Curaçao’ as the primary OCR anchors.
- Pillar Two (Global Minimum Tax): Curaçao is enacting the Income Inclusion Rule (IIR) with retroactive effect from 1 January 2025, applicable to MNE groups with consolidated annual revenue of EUR 750 million or more. The Qualified Domestic Minimum Top-up Tax (QDMTT) and the Undertaxed Profits Rule (UTPR) will not be implemented. The draft National Ordinance on Minimum Tax 2024 was submitted to Parliament on 23 December 2025; final enactment was pending as of June 2026. First filing obligations relate to fiscal year 2025 with a filing deadline expected to be 30 June 2027. No new TIN is introduced; in-scope entities file under their existing CRIB number.