Presentaties van het CRS seminar van 7 mei 2026 op de website van het Ministerie, onder andere inzake: Compliance Strategy & RFI-Universe, CRS Risk Assessment, Comprehensive Audits, International Collaboration & Effectiveness, het MDES Portal en het Sanctions and Enforcement framework. Jurisdiction-specific risks, Self-certification forms (tax residency), de Reasonableness test en CRS obligations for RFIs in dissolution and liquidation (Curaçao)
Op de website van het Ministerie van Financiën zijn de powerpoint-presentaties geplaatst van het CRS seminar van 7 mei jl. Hierbij attenderen wij (red. CFN) u op deze presentaties. Het betreft: (1) de presentatie ‘Administrative Compliance Framework Curaçao’ van de Curaçao Notices Working Group, met als onderwerpen: (a) CRS 2.0, Compliance strategy & RFI-Universe; (b) CRS Risk Assessment; (c) Comprehensive Audits; (d) International Collaboration & Effectiveness; (e) het MDES Portal; ...
Presentatie van het CRS seminar van 20 januari 2026 inzake New Guidance Notes op de website van het ministerie: Self-certification for New Entity Accounts, Tax Identification Numbers, CRS circumvention schemes en ‘CRS 2.0’ (Curaçao)
Op de website van het Ministerie van Financiën is de powerpoint-presentatie geplaatst van het op 20 januari 2026 georganiseerde CRS seminar inzake de ‘New Guidance Notes’ (de nieuwe CRS leidraden). Meer specifiek betrof het seminar een status update en de onderwerpen ‘Self-certification for New Entity Accounts/No reliance on GIIN’, ‘Tax Identification Numbers’, CRS circumvention schemes’ en ‘CRS 2.0’. Hierbij attenderen wij (red. CFN) u op deze presentatie. Leidraden De ‘Common ...
Presentatie van het CRS seminar inzake New Guidance Notes op de website van het ministerie: Family funds/holdings revised CRS classification, Undocumented Accounts, Controlling Persons of Partnerships (Curaçao)
Op de website van het Ministerie van Financiën is de powerpoint-presentatie geplaatst van het op donderdag 23 oktober 2025 georganiseerde CRS seminar inzake de ‘New Guidance Notes’ (de nieuwe CRS leidraden). Door de Sectordirectie Fiscale Zaken van het Ministerie van Financiën van Curaçao zijn/worden diverse leidraden in het kader van de verplichtingen onder CRS uitgevaardigd. Leidraden De ‘Common Reporting Standard’ (CRS) is in juni 2017 in Curaçao ingevoerd en is ...
‘CRS Guidance Note on Undocumented Accounts’ uitgegeven door SFZ (Curaçao)
De Sector Fiscale Zaken (SFZ) van het Ministerie van Financiën van Curaçao heeft op maandag 29 september 2025 de Guidance Note on Undocumented Accounts uitgegeven. Op 9 september 2025, 10 september 2025 en 19 september werden al de CRS Guidance Note on TIN Number, de CRS Guidance Note on Self Certifications en de CRS Guidance Note on Circumvention Schemes uitgegeven (zie dit artikel in het CFN van 12 september 2025 ...
Presentaties van de workshops in de serie “CRS Seminars for FI’s” op de website van het ministerie (Curaçao)
Op de website van het Ministerie van Financiën zijn de powerpoint-presentaties geplaatst van een aantal door het ministerie georganiseerde workshops in de serie “CRS Seminars for FI’s” (AEOI/CRS Seminars). Het betreft de presentaties van de workshops inzake Insurance Companies (10 juli 2025), Investment Entities (10 juli 2025), Depository Institutions (11 juli 2025) en de algemene workshop van 11 september 2025. CRS Seminars for FI’s Door het Ministerie van Financiën wordt ...
‘CRS Guidance Note on circumvention schemes’ uitgegeven door SFZ. Betreft ‘residence by investment (RBI)’ en ‘citizenship by investment (CBI)’ schemes (Curaçao)
De Sector Fiscale Zaken (SFZ) van het Ministerie van Financiën van Curaçao heeft op vrijdag 19 september 2025 de CRS Guidance Note on circumvention schemes (Citizenship by Investment/Residence by Investment Schemes) uitgegeven. Op 9 september 2025 en 10 september 2025 werden al de CRS Guidance Note on TIN number en de CRS Guidance Note on Self Certifications uitgegeven (zie dit artikel in het CFN van 12 september 2025). Het betreft ...
Residence/Citizenship by investment update
As part of its efforts to maintain the integrity of the Common Reporting Standard (CRS), the OECD has been working closely with Panama over the last weeks to ensure that any risks created by its Residence by Investment (RBI) programmes are effectively addressed. As a result of that work, the OECD announces in a press release published on its website, that they are pleased to provide further clarity in relation ...
Jurisdictions take action to address the potential misuse of RBI/CBI schemes for CRS-circumvention purposes
On Tuesday, 16 October 2018, the OECD issued guidance for financial institutions on how to conduct enhanced due diligence procedures under the Common Reporting Standard (CRS) in order to ensure that certain residence and citizenship by investment (RBI/CBI) schemes do not get misused by account holders for the purpose of circumventing the CRS. The schemes included in the guidance are those that pose a high risk for being misused because ...
OECD clamps down on CRS avoidance through residence and citizenship by investment schemes
Residence and citizenship by investment (CBI/RBI) schemes, often referred to as golden passports or visas, can create the potential for misuse as tools to hide assets held abroad from reporting under the OECD/G20 Common Reporting Standard (CRS), the OECD expresses in the press coverage dated 16 October 2018 following the publication of the results of its analysis of over 100 CBI/RBI schemes offered by CRS-committed jurisdictions. From the press coverage: In particular, Identity ...
Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard
On 19 February 2018, interested parties were invited to provide comments on a consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard. The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in ...
OECD releases consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard
The OECD is releasing a consultation document on misuse of residence by investment schemes, to circumvent the Common Reporting Standard, according to an announcement dated 19 February 2018 on the website of the OECD. In said announcement, the OECD informs as follows. More and more jurisdictions are offering "residence by investment" (RBI) or "citizenship by investment" (CBI) schemes, which allow foreign individuals to obtain citizenship or temporary or permanent residence ...