From Saturday 16 August 2025, it is possible to respond to a draft bill containing
sixteen tax changes for the islands of Bonaire, St. Eustatius and Saba, together
forming the Caribbean Netherlands. In developing this draft bill, the Cabinet
wishes to involve interested parties. They may share their views so that their
input can be taken into account in further shaping the plans.
This year, the technical tax amendments for the islands of Bonaire, St. Eustatius
and Saba will be bundled in the Fiscale verzamelwet BES eilanden 2027 (2027
BES Islands Tax Miscellaneous Provisions Bill). Among other things, the draft bill
includes a change to payroll tax. This will allow certain cars made available to
employees to be included in the final levy for the employer. In addition, it contains
an adjustment to the general expenditure tax (ABB), meaning that parent and
subsidiary companies that are financially, organizationally and economically so
interconnected that they form a single entity will no longer have to charge this tax
to one another.
In addition to the technical tax changes, the bill also contains an expansion of the
tax powers of the collector. For example, it will become possible to serve a writ of
execution by post in addition to regular service, and a driver of a motor vehicle
may be required to stop the vehicle so that the writ can be enforced.
Internet consultation
The Cabinet attaches great importance to input from stakeholders and other
interested parties on this draft bill, so that it can be taken into account when
developing the plans. For this reason, an internet consultation was started,
Saturday 16 August, and will run until Monday 15 September. Stakeholders and
other interested parties can respond via Overheid.nl | Consultatie Fiscale
verzamelwet BES eilanden 2027.
