The Curacao tax authority has reportedly provided a general suspension of the requirement to file 2019 real estate tax returns until further notice, with taxpayers requested to file if they have not received a 2019 real estate tax assessment by October 2021. However, taxpayers are required to file returns by the 1 March deadline if the real estate value has changed by more than 5% (at least ANG 25,000) due to construction, renovation, improvement, or demolishment, or the real estate or rights to real estate have been acquired.