TSW locations

Ad a. The decision to set up a TSW

A decision to set up a TSW involves the following steps:

• You submit a written request to establish a TSW to the Director of Belastingdienst Caribisch Nederland. You must indicate which site it concerns and which economic activities you foresee;
• The Director will discuss the situation with the government of the island in question;
• The application and response from the island government will be submitted to the Minister of Finance, who will take a decision;
• If a TSW is established, the decision will also set out who is responsible for managing and operating the TSW;
• The TSW site will be described in an annexe to the BES Customs and Excise Duties Act implementing directive.

Ad b. admission of a legal entity to a TSW

Only legal entities are admitted to a TSW. This admission takes place subject to strict conditions concerning the economic contribution to the island in question. A number of requirements with respect to the following must be met:

• investment;
• turnover;
• offering employment opportunities.

The following steps apply to the admission of a legal entity:

• you must submit a written request for admission to the Director of Belastingdienst Caribisch Nederland;
• The Director will study whether you meet the conditions for admission and decide on the request.