As a result of the TIEA signed between the Netherlands Antilles and Spain, the Netherlands Antilles have been removed from the Spanish “black list” of tax haven jurisdictions. This creates various opportunities for efficient international tax planning. Structures can be set up whereby dividends can flow from countries with whom Spain has treaties and/or EU Member States through Spain and the Netherlands Antilles to investors with a minimum of withholding taxes and in certain structures free of withholding taxes.

For further information on this tax information exchange agreement, please click the link on the right hand column in order to download the PDF.