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Introducción sobre Curazao
La nueva Realidad Mid Shore en el Caribe
Xabier Escalante Elguezabal
Bogotá Mayo 2015
Características Principales:
ü Situada en el sur del Caribe a 70 km de la costa norte de Venezuela
ü Área Total: 444 km cuadrados (171.4 millas cuadradas)
ü Población: 2012: 151.339 Capital y ciudad más grande: Willemstad
ü Los principales idiomas: holandés, papiamento, inglés, español
ü Religión principal: Catolicismo
ü Clima: clima tropical fuera de zona de Huracanes
ü Huso horario: UTC - 04:00
ü Código de área telefónico: +599 9
ü Moneda: Florín antillano (vinculado al $ de los EE.UU. @1.72 ANG por USD$ )
Curazao – Información General Centro Financiero del Caribe desde 1939,
• Estructuras corporativas
• Administración de Fondos AIFs
• Planificación patrimonial familiar y estructuración
Características Principales:
ü 
País autónomo dentro del Reino de los Países Bajos.
ü 
El Rey de Holanda es el jefe de Estado
ü 
Gobierno democrático parlamentario y autónomo en todo asunto interno, incluyendo impuestos.
ü 
Derecho Civil. Corte Suprema en La Haya, Holanda.
ü 
Supervisor Banco central de Curazao y Saint Marteen, desde 1826, (mas viejo que el FED!)
ü 
Clima político y jurídico estable. Jurisdicción multimoneda, registros oficiales de documentos en varios idiomas.
ü 
Big 4s, todas las trustco’s mas importantes, 3 bancos Canadienses, múltiples Rep. de bancos Internacionales
ü 
Cumplimiento de estándares internacionales AML; OECD / FATF / EU lista blanca (algunas listas negras todavía quedan pendientes de actualizar)
Tratados de impuestos: HOLANDA
(“BRK”); Noruega, Malta, Seychelles. Se esperan mas en Latino América
TRATADOS DE INTERCAMBIO DE INFORMACION (TIEAS) 18 países; USA, Canadá, Colombia, España…
3 Régimen
Export
Facility
No hay
régimen de
retenciones
en la
fuente
E-Zone
Exención de
ganancias
de capital
Exención de
holdings
Compañías
Segregadas en
Celdas
Beneficios
Corporativos
y Fiscales de
Curazao
Bolsa de
Valores del
Caribe
Trust
Anglosajón
Régimen Cost
Plus
Fondos de
Inversión
Públicos y
Privados
Fundaciones
Privadas
¡A partir del 1ero de julio de 2015 ya no hay requisito de visa de visitante para los Colombianos que viajan a Curazao! Vuelos: Desde Bogotá 1 ½ hora Desde Medellín 1 ½ hora Desde Barranquilla 40 min. ¡O tome uno de los cruceros desde Cartagena! Inauguración del Sambil Shopping Mall mayo 29 y 30! Contáctenos Para más información y/o asistencia en relación con los servicios mencionados arriba u otros servicios
prestados por el Grupo SGG, contáctenos en nuestras oficinas en la siguiente dirección:
SGG Management (Curaçao) N.V.
Bas Horsten
Teléfono: + (599) 9 670 1914
[email protected]
Xabier Escalante Elguezabal
Teléfono: + (599) 9 526-3714
[email protected]
Herman Oosten (Fondos de Inversión)
+ (599) 9 517 3146
[email protected]
Kaya W.F.G. (Jombi) Mensing 36 Apdo. 3141 Willemstad, Curaçao, Teléfono: + (599) 9 461 1299 Fax: + (599) 9 461 5392 www.sgggroup.com SGG Management Miami, Florida USA
Juan C. DeSousa
Teléfono: +1 786 483 4540
[email protected] Asset protection & privacy solutions Colombia – Bogota May 2015 Maike Bergervoet Jeroen Starreveld Focus of today Introduction The Segregated Trust Company Structures Introduction Spigt Dutch Caribbean •  Curaçao law office founded in 2001 •  Legal and tax solutions •  Total of 11 lawyers and tax advisers Maike Bergervoet: corporate, finance & regulatory Jeroen Starreveld: tax litigation & structuring Why Curaçao Curaçao is part of the Kingdom of the Netherlands Legal protection up to the Supreme Court in the Hague (the Netherlands) Well organized legal & tax system and professionals Why Curaçao Curaçao is not a part of the EU, thus………. The draft 4th Anti Moneylaundring Directive will not apply to Curaçao: •  Public UBO register: interest or voting power of > 25% •  Applies to all entities incorporated under the laws of the EU •  Open to everyone with a legitimid interest Under Curaçao law, the typical Dutch privacy solutions are available as well, such as limited partnerships (CV) and foundation (with or without depositary receipts Why Curaçao Typical D utch p rivacy s tructure t hat c an b e r eplaced b y C uraçao e ntities Curaçao founda\on issuing depository receipts LP interest General Partner CV / LP Non EU Holding Company Curaçao Private Founda\on Established under the Laws of Curaçao, resident of the Netherlands Curaçao BV subject to 10% Porfolio investments What is a Segregated Trust Company? •  A Curaçao corporation with a capital dividend into shares •  Segregated equity can be created by using Curaçao trusts •  The Curaçao corporation is the trustee of the Curaçao trusts •  Segregation of equity in several trust cells: no recourse on equity that is segrated in a trust cell if the underlying debt is not segrageted in the same trust as well. •  No recourse on the general equity of a Segregated Trust Company •  No obligation to file annual reports with the Curaçao Chamber of Commerce Basis structure Legal Perspec\ve Cell
A Cell
B Cell
C Tax perspec\ve Board STC / Trustee A/B/C Cell C Cell B Cell A •  Practical use of a Segregated Trust Company Holding activities Investment funds Multiple family offices Single family offices Alternatives……………. STC as a holding company A STC holding structure A Opco A B Opco B C Opco C Advantage: risk management in case of various ac\vi\es STC as an investment fund Investors / beneficiaries Different classes of shares A Investment A B Investment B C Investment C Advantages •  Investments segregated in trust cell A, B & C •  Results do not mix a the level of the STC •  Distribu\ons out of one investment can be made regardless the results of the other investments •  Investors can decide in which investment they want to par\cipate STC as a multiple family office Founda\on STC / Trustee A/B/C Family C Family B Family A Beneficiaries C Protector C Beneficiaries B Protector B Beneficiaries A Protector A Advantages: •  Family estates segrated in trust cells •  One trustee / STC for mul\ple families •  Beneficiaries / protectors can be appointed per trust cell •  New trust cells can be created for new families STC as a single family office Founda\on STC / Trustee A/B/C Ben C Child C: 20 years Ben B Child B: 17 years Ben A Child A: 5 years Advantages: •  Family estate is segregated in trust cells •  Separate cells for children / beneficiaries •  Leeer of wishes per trust cell to determine controle / distribu\ons Alternatives……………………. Legal perspec\ve Cell
A Cell
B Cell
C Tax perspec\ve Board STC / Trustee A/B/C Cell C Cell B Cell A Transfer of funds in the STC Option I: Contributions as share capital or Option II: Contributions directly into the trust cell Option I: Funds contributed as capital Investor A A Investor B B Investor C C Cell C Trustee A/B/C Step 1: Contribu\on as capital Step 2: Segrega\on into the trust cell Cell B Cell A Option I: distributions of profits Investor A A Investor B B Investor C C Cell C Trustee A/B/C Distribu\on of profits Cell A, B en C Repayment of segregated capital Repayment of capital Cell B Cell A Option II: contribution directly into trust cells Investor A A Investor B B Investor C C Cell C Trustee A/B/C Contribu\on directly in trust cell Cell B Cell A Distribution of equity and profits Investor A A Investor B B Investor C C Cell C Trustee A/B/C Distribu\ons directly to the Investors Cell B Cell A Information to be provided to Curaçao tax authorities •  Each entity should document information about the ultimate beneficial owner entitled to the equity of the entity. •  In case of a limited partnership, the general partner should document who is entitled to the equity of the limited partnership Questions? Maike Bergervoet: [email protected] +5999 4618700 ext 24 Jeroen Starreveld [email protected] +5999 4618700 ext 25