Residents of the BES islands regularly move to another country, and people from other countries regularly move to one of the BES islands. These are important events in relation to income tax.
Departure from Caribbean Netherlands
If you depart from one of the BES islands to another country, you must file an income tax return for the ongoing year and the preceding years for which this has not yet taken place. You can obtain the return forms from Belastingdienst Caribisch Nederland. You can also download the return(s) from the website. Belastingdienst Caribisch Nederland will prioritise the handling of the pending returns.
Moving to Caribbean Netherlands
If you move to one of the BES islands and know or suspect that you will or may owe income tax, you are required to request a return form. You must do so no later than July 15 of the calendar year after your arrival on the BES islands. Of course, you can also do so sooner.
Belastingdienst Caribisch Nederland can issue a return form to anyone of which it suspects that he/she will owe taxes.