The tax treaty aims to prevent double taxation and curb tax evasion in cross-border transactions between Curacao and San Marino.
The Dutch Senate approved the income and capital tax treaty between Curaçao and San Marino on 1 July 2025.
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.
It will take effect on the last day of the month following the exchange of ratification instruments and will apply starting January 1 of the following year.
Earlier, the Dutch House of Representatives approved the income and capital tax treaty between Curacao and San Marino on 12 June 2025.
