---
name: cw-company-formation
description: "Source-cited draft: company formation & entity choice for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cw-company-formation"
  jurisdiction: "CW"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Curacao Company Formation & Entity Choice

## Entity types and incorporation

- **Private limited company (BV)** — Besloten vennootschap — flexible limited-liability company, shares not freely transferable  _(Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))_
- **Public limited company (NV)** — Naamloze vennootschap — limited-liability company, shares can be more freely transferable  _(Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))_
- **Foundation / SPF** — Stichting and Stichting Particulier Fonds (SPF, private foundation) are available for asset-holding and estate planning  _(Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))_
- **Minimum share capital** — No statutory minimum capital for a BV or NV; a single share at any nominal value suffices and need not be fully paid at incorporation  _([Civil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/](https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/))_
- **Incorporation instrument** — Incorporation requires a notarial deed executed before a Curacao civil-law notary; amendments to the articles also require a deed  _([Civil Code of Curacao, Book 2 (Burgerlijk Wetboek) — https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/](https://www.curacao-law.com/2014/02/14/the-incorporation-of-a-curacao-limited-liability-company/))_
- **Trade Register filing** — The notary registers the company in the Trade Register of the Curacao Chamber of Commerce and Industry, which issues the official excerpt  _(Trade Register Ordinance (Handelsregisterverordening) / Curacao Chamber of Commerce)_
- **Incorporation timeline** — Typically 1-2 weeks once documentation and KYC are complete ((approx — confirm current processing time))  _(Curacao Chamber of Commerce and Industry)_
- **Local presence** — A registered office and a local (resident) representative/managing director are generally required for substance and registration ((approx — confirm substance requirements))  _(Civil Code of Curacao, Book 2 / Trade Register Ordinance)_
- **Business / directors license** — A business license (vestigingsvergunning) and, for foreign directors, a director's license may be required to operate ((approx — confirm license requirements by activity))  _(Business Licensing Ordinance (Vestigingsregeling voor bedrijven))_
- **Annual Chamber of Commerce fee** — Companies pay an annual Trade Register maintenance fee to the Chamber of Commerce, scaled by capital/size ((approx — confirm current fee))  _(Curacao Chamber of Commerce and Industry)_
- **Annual accounts** — Companies must keep proper books and prepare annual financial statements; audit may be required depending on size/type  _(Civil Code of Curacao, Book 2 (Burgerlijk Wetboek))_
- **Annual profit tax compliance** — Companies must file an annual profit tax return and (where applicable) monthly OB and payroll returns  _(Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cw-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cw-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.