- A Curaçao court held that a Netherlands resident renting out three villas in Curaçao is liable for turnover tax (OB) on the rental and cleaning income.
- Because the taxpayer did not provide concrete, verifiable evidence, the burden of proof was reversed and the tax authority’s calculation was accepted.
- The court upheld the additional OB assessments for the rental of the villas.
- Penalties were imposed but reduced.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Curacao"
- Filed and Paid but Fined Anyway: Curaçao Scraps Erroneous VAT and Payroll Assessments for May 2026
- Curaçao Makes VAT Reform a Political Priority
- Curaçao Prioritizes VAT Introduction in Landspakket Tax Reforms
- No Objection Possible Against Seizure of Single-Use Plastic Goods; Tax Court Not Competent
- Court Ruling: Is the Taxpayer an Entrepreneur for VAT and Are Tax Assessments and Fines Justified?
