Openbare vennootschap (public partnership)Curaçao
What it takes to form, own and run a general partnership in Curaçao, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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De vennoten van een openbare vennootschap zijn hoofdelijk verbonden voor de verbintenissen van de vennootschap.
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Vennootschap is de overeenkomst tot samenwerking voor gemeenschappelijke rekening van twee of meer personen
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- No
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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Vennootschap is de overeenkomst tot samenwerking voor gemeenschappelijke rekening van twee of meer personen
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- XCG 100
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1 XCG 0.00 XCG 15.000 100 100
- Accounts on the public record
- No
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Van een openbare vennootschap, niet zijnde een commanditaire vennootschap worden opgegeven: a. de naam van de vennootschap; b. het tijdstip van aanvang van de vennootschap en de duur waarvoor zij is aangegaan;
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Openbare vennootschap (public partnership) are in our records.
What is public
- Beneficial owners
- To the authorities only
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Partnerships established through an agreement between two or more persons for joint account, aimed at achieving financial benefit for all partners through individual contributions;
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Curaçao
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Openbare vennootschap (public partnership).
Every business in Curaçao
Sales and consumption tax
- The tax
- Turnover tax (omzetbelasting)
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De omzetbelasting bedraagt 6% (algemeen tarief).
- Standard rate
- 6%
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De omzetbelasting bedraagt 6% (algemeen tarief).
- Other rates
- 9% the high rate on listed goods and services (motor vehicles other than public passenger transport and emergency vehicles, yachts and pleasure craft, prepared food for immediate consumption and the other goods and services the Belastingdienst lists)
- 7% insurance
- 7% short-stay accommodation (letting for a maximum of 90 days)
- 0% letting of immovable property fitted out and used for permanent residence, let for at least one year
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Tot slot is er een hoog tarief van 9% voor de volgende goederen en diensten van toepassing
- Registration threshold
- Not in our records
- A foreign company
- See the note
The Belastingdienst states that a foreign entrepreneur providing services in Curaçao is an entrepreneur for turnover tax and must pay it there; the small-business exemption (RKO) requires the entrepreneur to live or be established in the taxing area, so no turnover threshold shelters a non-resident.
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Als een buitenlandse ondernemer op Curaçao diensten verricht, is hij ook ondernemer voor de omzetbelasting en dient dus omzetbelasting op Curaçao te betalen.
- Returns filed
- Monthly
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Zowel de aangifte als de betaling moeten binnen 15 dagen na afloop van elke maand plaatsvinden
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Curaçao. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Openbare vennootschap (public partnership)
- ISO 20275 code
- KM1TSecondary GLEIF, Entity Legal Forms code list