The following is a summary of this legislation intended for general orientation on the subject. Antillean citizens, which at present amounts to an effective tax of approx. Thus the penshonado-ruling may be interesting for Canadians, citizens of most European and Latin American and Asian countries.
All local income is taxed at the normal tax-rate for local citizens.
The legal system The Netherlands Antilles are an autonomous part of the Kingdom of the Netherlands. The legal system is Dutch and based on the Napoleontic Codes. Judges are appointed by the Queen and judgements are subject to appeal way up to the Supreme Court of the Netherlands in the Hague, which guarantees the rights of every individual in accordance with Dutch-European criteria.