Cabinet seeks input on draft bill with tax changes for the Caribbean Netherlands
From Saturday 16 August 2025, it is possible to respond to a draft bill containing sixteen tax changes for the islands of Bonaire, St. Eustatius and Saba, together forming the Caribbean Netherlands. In developing this draft bill, the Cabinet wishes to involve interested parties. They may share their views so that their input can be taken into account in further shaping the plans.
This year, the technical tax amendments for the islands of Bonaire, St. Eustatius and Saba will be bundled in the Fiscale verzamelwet BES eilanden 2027 (2027 BES Islands Tax Miscellaneous Provisions Bill). Among other things, the draft bill includes a change to payroll tax. This will allow certain cars made available to employees to be included in the final levy for the employer. In addition, it contains an adjustment to the general expenditure tax (ABB), meaning that parent and subsidiary companies that are financially, organizationally and economically so interconnected that they form a single entity will no longer have to charge this tax to one another.
Internet consultation
The Cabinet attaches great importance to input from stakeholders and other interested parties on this draft bill, so that it can be taken into account when developing the plans. For this reason, an internet consultation was started, Saturday 16 August, and will run until Monday 15 September. Stakeholders and other interested parties can respond via Overheid.nl | Consultatie Fiscale verzamelwet BES eilanden 2027.