The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino.
The Netherlands has published the Law of 2 July 2025 in its Official Gazette on 10 July 2025, ratifying the first income and capital tax treaty between Curaçao and San Marino.
Signed on 20 November 2023, this is the first treaty of its kind between the two nations. The tax treaty aims to prevent double taxation on income and curb tax evasion or avoidance in cross-border transactions involving taxpayers from the Netherlands, Curacao, and San Marino.
The treaty will take effect on the last day of the month after the exchange of ratification instruments and will apply from 1 January of the following year.
Earlier, the Dutch Senate approved the income and capital tax treaty between Curaçao and San Marino on 1 July 2025.
