{"id":36172,"date":"2025-05-28T15:44:51","date_gmt":"2025-05-28T19:44:51","guid":{"rendered":"https:\/\/ser.cw\/?p=36172"},"modified":"2025-05-28T16:33:14","modified_gmt":"2025-05-28T20:33:14","slug":"ser-curacao-issues-advice-on-fee-system-overhaul","status":"publish","type":"post","link":"https:\/\/ser.cw\/en\/2025\/05\/28\/ser-curacao-issues-advice-on-fee-system-overhaul\/","title":{"rendered":"SER Cura\u00e7ao issues advice on fee system overhaul"},"content":{"rendered":"

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Press release<\/h2>\n

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SER Cura\u00e7ao issues advice on fee system overhaul<\/span><\/h1>\n

WILLEMSTAD, May 28, 2025 \u2013 The Social and Economic Council (SER) of Cura\u00e7ao issued today its advisory opinion to caretaker Finance Minister Javier Silvania on draft legislation aimed at reforming the national ordinance governing government fees, charges, and fees for use of public spaces (precario rights). The proposed legislation seeks a comprehensive update of the existing fee structure, which has remained largely unchanged since 1992, primarily by adjusting rates to reflect cumulative inflation.<\/p>\n

The SER received the formal advisory request on April 14, 2025, following a decision by the Council of Ministers on April 9. Preparations for this legislative proposal began as early as July 2024, incorporating recommendations from Cura\u00e7ao\u2019s Directorate of Legislation and Legal Affairs (WJZ).<\/p>\n

The SER\u2019s advisory document provides a comprehensive, multidisciplinary analysis, carefully weighing legal, economic, and social considerations. Legally, the advice emphasizes transparency, legal certainty, and clear definitions of delegated regulatory authority. Economically, the analysis addresses cost recovery, budgetary impact, and the efficiency of revenue collection. Socially, the SER examines potential impacts on citizens and businesses, with particular attention given to vulnerable households and small enterprises.<\/p>\n

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\"Share\"<\/a><\/div><\/div><\/code><\/pre>\n
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WILLEMSTAD, May 28, 2025 \u2013 The Social and Economic Council (SER) of Cura\u00e7ao issued today its advisory opinion to caretaker Finance Minister Javier Silvania on draft legislation aimed at reforming the national ordinance governing government fees, charges, and fees for use of public spaces (precario rights)<\/p>\n","protected":false},"author":111,"featured_media":36201,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"
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Persbericht<\/h2>
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SER brengt advies uit over ontwerp minimumbelasting Cura\u00e7ao<\/span><\/h1>
\u00a0<\/p>
WILLEMSTAD, 20 mei 2025 \u2013 De Sociaal-Economische Raad (SER) heeft op maandag 19 mei jongstleden een formeel advies uitgebracht aan demissionair minister van Financi\u00ebn Javier Silvania over de ontwerplandsverordening minimumbelasting 2025. Het wetsontwerp beoogt de invoering van een effectieve minimumbelasting van 15 procent op de winst van groepsentiteiten binnen multinationale ondernemingen met een wereldwijde jaaromzet van ten minste 750 miljoen euro. Hiermee sluit Cura\u00e7ao aan bij de internationale afspraken zoals vastgelegd in het zogenoemde Pijler 2-raamwerk van de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO).<\/p>
Het wetsvoorstel werd eind 2024 aangekondigd en is in december van dat jaar formeel aangeschreven aan de Staten van Cura\u00e7ao, die destijds instemden met het voornemen tot invoering. Met het recente SER-advies is een volgende stap gezet in het wetgevingsproces. De landsverordening vereist nog formele parlementaire goedkeuring. Als de Staten akkoord gaan, zal de regeling in werking treden met terugwerkende kracht tot 1 januari 2025.<\/p>
De voorgestelde belastingmaatregel is gericht op het waarborgen van een minimumniveau van belastingheffing in Cura\u00e7ao. Daarmee wordt voorkomen dat belastinggrondslagen weglekken naar andere jurisdicties die wel bijheffingsmaatregelen toepassen. Tegelijkertijd sluit het voorstel aan bij een bredere internationale beweging tegen schadelijke belastingconcurrentie.<\/p>
De SER heeft ervoor gekozen het adviestraject gefaseerd en planmatig op te bouwen. Die benadering was ingegeven door de toenemende geopolitieke onzekerheid, in het bijzonder als gevolg van het gewijzigde fiscale beleid van de Verenigde Staten onder president Donald J. Trump, die sinds januari dit jaar opnieuw het Witte Huis bezet. De Amerikaanse regering heeft inmiddels te kennen gegeven kritisch te staan tegenover internationale belastingregels die als extraterritoriaal of discriminerend jegens Amerikaanse bedrijven worden beschouwd. Mocht de minimumbelasting ongunstig uitpakken voor Amerikaanse multinationals, loopt Cura\u00e7ao het risico mogelijkerwijs geconfronteerd te worden met wederkerige belastingmaatregelen vanuit Washington.<\/p>
Voor de SER vormden deze ontwikkelingen aanleiding om bijzondere aandacht te besteden aan diplomatieke positionering, timing en uitvoerbaarheid van het voorstel. De SER acht het van belang dat Cura\u00e7ao zijn fiscale stelsel moderniseert, maar tegelijkertijd ruimte behoudt voor aanpassing als de internationale verhoudingen daarom vragen.<\/p>
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[addtoany]<\/code><\/pre>
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