The Curaçao Trust—a common law trust in a civil law jurisdiction—a comparison with the Curaçao Private Foundation

摘要

With the introduction of the Curaçao Trust, the Curaçao financial and legal industry is now able to offer a trust similar to the Anglo-Saxon trust for asset and privacy protection, finance transactions, as well as individual tax planning purposes alongside the well-established private foundation. This article sets out the main features of the Curaçao Trust and compares its tax situation and possible uses to the Curaçao Private Foundation.