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Non-Resident Taxation Manual (January 2023)

Annex II. Countries and territories with agreements on exchange of information on tax matters

Country or territoryDateBOE
Curaçao (Agreement former Netherlands Antilles)(1) 10-06-2008 24-11-2009
Netherlands, Caribbean part (Bonaire, Sint Eustatius and Saba)
(CDI Netherlands)(1)
16-06-1971 16-10-1972
Sint Maarten (Agreement former Netherlands Antilles)(1) 10-06-2008 24-11-2009
Aruba 24-11-2008 23-11-2009
Andorra(2) 14-01-2010 23-11-2010
San Marino 06-09-2010 06-06-2011
The Bahamas . 11-03-2010 15-07-2011

Notes to the table

(1) With effect from 10 November 2010 the Netherlands Antilles ceased to exist as such.From that date, Sint Maarten and Curaçao have the same status as Aruba (they are constituent countries of the Kingdom of the Netherlands, but are independent), while the other islands of the former Netherlands Antilles (Saba, Sint Eustatius and Bonaire) have become special municipalities within the Netherlands proper.Sint Maarten and Curaçao are covered by the Information Exchange Agreement (All) signed with the Netherlands Antilles, while the other three islands are covered by the CDI with the Netherlands.As a result, none of the islands is currently considered a tax haven.(back-Curaçao) (back-Belgium-Countries) (back-San-Martin)

(2) As from 1 January 2016, the provisions of this Agreement shall be replaced by the provisions of the Double Taxation Convention of 8 January 2015.(Back)