The Caribbean Netherlands (Dutch: Caribisch Nederland) are the three special municipalities of the Netherlands that are located in the Caribbean Sea. They consist of the islands of Bonaire, Sint Eustatius and Saba, although the term “Caribbean Netherlands” is sometimes used to refer to all of the islands in the Dutch Caribbean. In legislation, the three islands are also known as Bonaire, Sint Eustatius and Saba or the BES islands (an acronym of their names). The islands are currently classified as public bodies in the Netherlands and as overseas countries and territories of the European Union; thus, EU law does not automatically apply.The ”Caribbean Netherlands” consists of Bonaire, Sint Eustatius and Saba (BES Islands),
Source Tax Act
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