The Joint Court of Justice of Aruba, Curaçao, Sint Maarten and of Bonaire, Sint Eustatius and Saba is responsible for the administration of justice in first instance and in appeal on the islands Aruba, Curaçao, Sint Maarten and BES. The Joint Court of Justice consists of a presiding judge, the other members, and their substitutes. The members of the Joint Court of Justice deal, in first instance and in appeal, with civil cases, criminal cases, and cases of administrative law (tax law among others).

The Supreme Court for Aruba, Curaçao, Sint Maarten and BES is the Supreme Court (in Dutch: de Hoge Raad) located in The Hague, the Netherlands. It is also the Supreme Court for the Netherlands itself.

The most common legal entities or forms to do business are the public limited liability company (N.V.), the private limited liability company (B.V.), the foundation (Stichting), the private foundation (‘SPF’) the sole proprietorships (eenmanszaak) and partnerships (C.V., VOF, O.V.). The sole proprietorships and partnerships do not have legal personality.

Each company is required to have a license to carry out a business. In Aruba, Curaçao and Sint Maarten it also required to have a license for managers directors that act as managers directors for the company. In addition, specific licenses (operational licenses) could be required dependent on the type(s) of business to be carries out. For example: restaurant license, wholesale license, hotel & accommodation license, casino license, street vendors’license, foreign exchange license, etc.

Each of the civil codes of Aruba, BES, Curacao and Sint Maarten contain rules about employment relationships, but also specific separate labor laws, case law, social affairs guidelines and individual and/or collective employment agreements.

Yes, provided agreed upon in writing and if the trial period does not exceed two (2) months. During a trial period both the employer and the employee can freely terminate the employment agreement with immediate effect.

An employment agreement can end in the following manners:

(i) by operation of law, for example by ending of the fixed term of the employment agreement, or by the fulfillment of a resolutive condition.

(ii) with mutual consent of the employee and the employer.

(iii) by the employer or employee, for example by giving notice, during a trial period, or by immediate dismissal for urgent reasons.

(iv) by dissolution of by the Court of First Instance.

Yes, real estate can be owned by individuals or legal entities, regardless of whether the individual or company is foreign or local. Just like in the Netherlands, ownership of real estate is registered with the land register (in Dutch: Kadaster). Legal title to real estate can only be transferred by means of a transfer deed to be executed before a civil law notary.

The Kingdom of the Netherlands has tax regulations, which aim to avoid double taxation within the Kingdom. Aruba, BES, Curacao and Sint Maarten are also party to the treaty between the Kingdom of the Netherlands and the United States of America regarding the exchange of tax information. Examples of taxes on corporations are income taxes (in Dutch: inkomstenbelasting), profit or revenue taxes (in Dutch: winstbelasting of opbrengstbelasting), dividend taxes (in Dutch: dividendbelasting), real estate tax (vastgoedbelasting) and revenue tax (opbrengstbelasting).