The new income, inheritance and gift tax arrangement between the Netherlands and Curaçao was published in the Official Gazette on 9 October 2015, and will enter into force on 1 December 2015. The arrangement will replace the 1964 tax arrangement for the Kingdom of the Netherlands in respect of Curaçao and the Netherlands.
The following capital gains derived by a resident of one Contracting State may be taxed by the other State:
Gains from the alienation of other property by a resident of a Contracting State may only be taxed by that State.
Both countries may apply the exemption or credit method depending on the type of income and the applicable provisions of its domestic law.
The arrangement applies from 1 January 2016.
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