In 2014, the property tax (onroerendezaakbelasting or OZB) was introduced in Curaçao, replacing the former land tax (grondbelasting). There are several differences between land tax and property tax. The terms “immovable property” and “real estate” have the same meaning. Since 1 September 2019, there has also been a filing obligation for OZB.What Is Property Tax (OZB)...
by Robin Nahuis