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Dutch House of Representatives Approves Pending Tax Treaty between Curacao and Malta

20 June 2024

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Treaty Development

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Netherlands-Curacao-Malta

On 11 June 2024, the Dutch House of Representatives (lower house of parliament) approved the pending income tax treaty between Curacao and Malta. The treaty, signed 18 November 2015, is the first of its kind between the two countries. It will enter into force on the first day of the first month following the exchange of the ratification instruments and will apply from 1 January of the year following its entry into force. Note, as a constituent country of the Kingdom of the Netherlands, Curacao is able to negotiate bilateral tax subject to certain conditions, but only the Dutch parliament...