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Dutch Senate Approves Pending Tax Treaty between Curacao and Malta

11 July 2024

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Treaty Development

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Curacao-Malta-Netherlands

On 9 July 2024, the Dutch Senate (upper 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 treaties subject to certain conditions, but only the Dutch parliament may...