If you are a Dutch citizen going on holiday to Aruba, Bonaire, Curaçao, Saba, Sint Eustatius or Sint Maarten, you do not need a visa. You don’t have to arrange much for a holiday to one of these Caribbean islands. It is a requirement that you have a valid Dutch passport and a return ticket. As a tourist you can stay on the islands for a maximum of six months. But what if you start working there?
Working in the Caribbean part
If you want to work on one of the islands, as a Dutch citizen you do not need a work permit. However, you must apply for a Declaration of Admission by Law. You can request this from the Office of the Minister Plenipotentiary of Curaçao or the Arubahuis. With a declaration you will receive a residence permit to work or do an internship. Do you have a company and do you want to settle in Aruba, Curaçao or Sint Maarten? Then you need a business permit for this. You can request this from the Economic Affairs Department. If you want to work on one of the islands, you can often arrange this from the Netherlands. There are various forums and sites on the internet that specialize in this.
Taxable
If you go to work on one of the islands, you are liable to pay taxes. Just like in the Netherlands, you pay payroll tax and social insurance contributions. Profit and income tax is also levied on a company’s profits and income. If you only work on one of the islands for a few months, you are eligible for certain employer allowances.
No insurance
If you go to work in Aruba, Curaçao or Sint Maarten, your Dutch national insurance and employee insurance will stop. These are autonomous countries and you are insured in the country where you work. You will then no longer pay premiums for Dutch national insurance. This also has consequences for your Dutch benefit rights, those of your partner and your children. For every year you work abroad, your AOW benefit will be reduced by two percent. This is because you do not pay a premium. It is possible to take out voluntary insurance for this.
Taxation
Since Bonaire, Saba and Sint Eustatius are special municipalities, they are part of the Dutch government. This means that the Netherlands is responsible for taxation on these islands. For this reason, a new tax system has been introduced. This system is easy to apply by companies and citizens. It now consists of more national measures. This has made the tax system a lot simpler than before. Rates have also been reduced and only a limited number of taxes are levied. The tax system therefore differs from that of the Netherlands. Furthermore, more indirect taxes are levied. This leaves more money for companies and consumers. This is good for the economy.