Curaçao (CW)
Curaçao is a Dutch Caribbean island of approximately 160,000 people situated 65km north of Venezuela, outside the Atlantic hurricane belt.
Estate & Inheritance in Curaçao
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Inheritance law in Curaçao is based on the Dutch civil code (Burgerlijk Wetboek van Curaçao — BW). Key principles: intestate succession follows the Dutch "parenteel" system; forced heirship (legitieme portie) protects children's share; wills are drawn up by civil-law notaries; and there is no inheritance tax between spouses, registered partners, or direct descendants. The absence of inheritance tax is a significant advantage compared to the Netherlands (where rates can reach 40%). As an autonomous country in the Kingdom, Curaçao does not automatically apply Dutch succession law changes — always verify current local law.
Intestacy — What Happens Without a Will
If you die without a will in Curaçao, the gesetzelijke erfopvolging (statutory succession) applies under the BW: (1) First class: spouse/registered partner AND children — spouse takes half, children share the other half equally. (2) Second class: parents and siblings, if no children. (3) Third class: grandparents. (4) Fourth class: great-grandparents and further relatives. Unmarried (not registered) partners receive NOTHING under intestacy — only a valid notarial will can protect them. Stepchildren are not automatically included. Foreign-born and Curaçao-born children are treated identically.
Types of Valid Will
Notarial Will (Testament)
Notarieel TestamentThe standard and strongly recommended form in Curaçao. Drafted and executed before a Curaçao civil-law notary. The notary verifies identity, prepares the document, and registers it in the notarial register.
Legally binding and registered. Universally recognised in Curaçao and the Kingdom of the Netherlands.
Essential for expats with assets in Curaçao. Particularly important for cohabiting partners (not married/registered), those with children from multiple relationships, and those with significant Curaçao property.
Handwritten Will (Olografisch Testament)
Olografisch TestamentEntirely handwritten, dated, and signed in your own hand. No typewriting or printing allowed. No witnesses required.
Legally valid in Curaçao if properly written. Must be deposited with a notary or the court for safekeeping to ensure it is found and authenticated after death.
Lower legal certainty than a notarial will. Easier to contest. Not recommended for complex estates or for expats with assets in multiple jurisdictions.
Forced Heirship
The legitieme portie (forced share) protects children's entitlement. Children cannot be fully disinherited. The forced share equals half the child's intestate share. Example: if a child would receive XCG 200,000 under intestacy, the legitieme portie is XCG 100,000 — payable in cash from the estate even if the will leaves them nothing. Spouses, registered partners, and parents do NOT have a forced share. Unmarried partners have no forced share right.
EU Succession Regulation (Brussels IV)
Curaçao is NOT part of the EU. The EU Succession Regulation (Brussels IV) does not apply. Under private international law, the law applicable to the estate of a Curaçao resident is typically the law of habitual residence (Curaçao law) for movable assets and lex situs (local law) for immovable property. Expats with assets in both their home country and Curaçao should obtain advice from a notary or estate planning lawyer to ensure both estates are properly coordinated.
Inheritance Tax
Curaçao levies successiebelasting (inheritance tax) on assets located in Curaçao inherited by tax residents. Rates vary significantly by relationship to the deceased. Spouses and registered partners are fully exempt. Children and direct descendants face low rates (2–6%), making Curaçao considerably more favourable than the Netherlands. Unmarried cohabiting partners are treated as unrelated persons and face the highest rates (24–48%) unless protected by a registered partnership or carefully structured will.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | Full exemption — no inheritance tax between spouses/registered partners in Curaçao | 0% |
| Children and direct descendants | Low rate — significantly more favourable than Netherlands | 2–6% |
| Other relatives (siblings, parents) | Higher rates for non-direct family | 12–24% |
| Unrelated persons (friends, unmarried partners) | Highest rates — unmarried partners not registered face high tax unless will is structured carefully | 24–48% |
Inheritance tax (successiebelasting) in Curaçao applies to the value of inherited assets located in Curaçao inherited by tax residents of Curaçao. Specific allowances and rates — confirm with a Curaçao notary or tax adviser as rates and thresholds are updated by legislation.
Cross-Border & Multi-Country Estates
Expats with assets in both Curaçao and their home country face potential double taxation on inheritance. Few countries have estate/inheritance tax treaties with Curaçao. Key issues: (1) Home country may tax worldwide inheritance of a deceased national or resident. (2) Curaçao taxes Curaçao-situs assets. Consult an international estate planning specialist before significant assets accumulate. Structuring assets in a Stichting (foundation) or NV holding company can be effective but requires professional advice.
Certificate of Inheritance
After death, the erfgenamen (heirs) must establish their entitlement through a verklaring van erfrecht (declaration of succession / certificate of inheritance) issued by a Curaçao civil-law notary. The notary reviews the will (if any), family records, and confirms the identity of legal heirs. This certificate is required to transfer Curaçao-registered property at the Kadaster and to access the deceased's bank accounts. For a notarial will, the process typically takes 2–6 weeks for uncontested estates. Contested estates are handled by the Gerecht in Eerste Aanleg (court). Notary fees: XCG 1,500–4,000.
Will Registration
Notarial wills in Curaçao are registered in the notarial register maintained by the individual notary and the Koninklijk Notarieel Beroepsorganisatie (KNB) Curaçao chapter. There is no centralised national will registry equivalent to the Dutch CNRG. Your notary retains the original will and provides a certified copy (grosse). Inform your executor and close family of the notary's identity. If you move away from Curaçao, ensure your will remains accessible — consider depositing a copy with a Dutch notary or your home country's registry.
Living Will & Healthcare Power of Attorney
Useful Links
Estate & Inheritance
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