Only legal entities with a capital divided into shares may perform activities in an E-Zone. The entity can either be domestic or international. The activities of the company must primarily be focused on trading goods or providing services to clients which do not reside in Curacao.
Companies will be admitted to the E-Zone only if they perform activities as described above and their business activities should contribute to the economic growth of Curacao either by generating foreign currency or employment.
If business is conducted with companies registered in Curacao, the company has to file a request with the competent authorities. Should the request be granted, the company will receive a list of conditions that will have to be met. The conditions can relate to price setting, quality of the goods and services and the distribution of the goods. The turnover generated through local business may not exceed 25% to 30% of the total turnover and the profit generated through such local business is subject to the normal profit tax rate of 27.5% (island surcharge included).
Activities that are excluded from the e-zone are financial services, royalty payments, insurance and reinsurance activities, as well as trust services, services of civil-law notaries, lawyers, public accountants, tax counselors and related services.