Sales tax - Curaçao International Financial Services Association

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Assets, lease of real estate Sales tax: assets and foreign services PwC January 19, 2012 6
Sales tax Assets Situation until 2011 • Business activities Subject to sales tax • Investment activities Not subject to sales tax More and more real estate leased by using a separate corporation or a foundation • No commercial activities • Maintenance etc. in hands of third party Result • No sales tax Sales tax: assets and foreign services PwC January 19, 2012 7
Page 1 and 2: www.pwc.com Sales tax Where you do
Page 3 and 4: General overview Sales tax: assets
Page 5: General overview 3 Reducing tax rat
Page 9 and 10: Sales tax Assets Operating assets t
Page 11 and 12: Sales tax Lease of property is a se
Page 13 and 14: Sales tax Real estate Furnished, in
Page 15 and 16: Sales tax Real estate Please note:
Page 17 and 18: Sales tax Place of service History
Page 19 and 20: Sales tax Place of service Governme
Page 21 and 22: Sales tax Place of service Examples
Page 23 and 24: Sales tax Place of service Formal a
Page 25: “It is not where you take things

Sales tax - Curaçao International Financial Services Association

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