Wednesday, February 3, 2021

No obligation to submit a Curacao real estate tax return 2019 for the time being

Pursuant to the current tax legislation, a tax payer should file a form free 2019 real estate tax return (in Dutch “onroerendezaakbelasting”, hereafter “OZB”) no later than 28 February 2021 if they have not yet received an OZB assessment for the year 2019.
Through advertisements in various newspapers, the Tax Authorities communicated that, in anticipation of retroactive changes to the OZB legislation, no assessments 2019 have been imposed yet. For that reason, the obligation to file a 2019 OZB return is postponed for the time being. Only if you have not received an OZB assessment 2019 as per October 2021, must you file a form free OZB tax return.

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