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The Netherlands
Antilles provides special tax advantages
for Pensioners and
Retirees who establish their personal
domicile on any of the five islands
of the
Netherlands Antilles.
Pensioners has facilities which provides
a
favorable personal income tax regime
for
individuals who take up residence
in the Netherlands Antilles. The local
status of a pensioner/retiree is that
of a full resident, not some sort
of non-domiciled or special expatriate
status.
The pensioner’s
regulation is in force as from the
year 1989. Except for a number of
changes in 1997 to clear up a number
of uncertainties in the practical
use of the regulation, it has basically
remained unchanged. The pensioners’
regulation, using a 10% rate for,
for instance, pension benefits, annuities,
old-age pensions and capital gains,
is an attractive tax regime for foreign
taxpayers who meet the re-quired conditions.
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