Based on the information as provided by the U.S. Department of the Treasury on its webpage dedicated to FATCA, the Agreement between the United States of America and the Kingdom of the Netherlands, in respect of Curaçao, to improve international tax compliance and to Implement FATCA as signed on December 16, 2014 (Hereafter: the IGA) entered into force on August 3, 2016. Although the IGA only entered into force on August 3, 2016, according to the U.S. Department of the Treasury Curaçao will be treated as having the IGA in effect as per June 30, 2014.

Click here to be forwarded to the Agreement between the United States of America and the Kingdom of the Netherlands, in respect of Curaçao, to improve international tax compliance and to Implement FATCA as available on the website of the U.S. Department of the Treasury, which will open in a new window.

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