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Non-Resident Taxation Manual (February 2024)

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

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

Notes to the table:

(1) With effect from November 10, 2010, the Netherlands Antilles ceased to exist as such. From that date on, Saint Martin and Curaçao have the same status as Aruba (they are part of the Kingdom of the Netherlands, but enjoy independence), while the rest of the islands of the former Netherlands Antilles (Saba, Saint Eustatius and Bonaire) has become part of the Netherlands. The Agreement on Information Exchange (All) signed with the Netherlands Antilles is applicable to Saint Martin and Curaçao, while the CDI with the Netherlands applies to the other three islands. For this reason, none of the islands is currently considered a tax haven. (return-Curaçao) (back-Netherlands) (return-San-Martin)

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