Internet gaming became a central industry for the island of Curaçao in 2002, when the regulation of online gambling was decentralized from the Curaçao Gaming Control Board. Cyberluck Casino holds the longest-standing Internet gaming license, granted under the old regulatory scheme in 1999. The Governor of the Netherlands Antilles may award interactive gaming licenses pursuant to the National Ordinance Offshore Games of Hazard. Applicants must first register with the Netherlands Antilles Chamber of Commerce as a locally formed legal entity, either onshore or offshore, and must state the island territories from which they wish to operate. Once an application is completed, the Department of Justice will conduct an investigation. Once the investigation has been completed and yielded no objections, the applicant can be granted a provisional license.
The Curaçao E-Gaming Licensing Authority issues only one license type covering all product operators and software providers. The license covers online games of skill, chance games, and sports betting including: Sportsbooks; Betting Exchanges; Casino Games; Live Dealing; Peer-to-Peer Games, Mobile Phone Betting, Fantasy Football, Financial Trading, Pari-Mutuel and Pool Betting; Network Gaming; Lotteries; Trivia and Certain Spot-the-Ball-style games. Not all activities require a Curaçao company formation. Forming a Curaçao company enables applicants to apply for an Ezone permit to take advantage of a special tax regime offering a net corporate income tax rate of 2%, 0% on Gross Bets through 2026, no import duties, no sales tax (turnover), and no VAT. The Company must remain in annual compliance to maintain favorable tax treatment. Online gaming operators may also obtain sublicenses to run Internet gambling operations from the Netherlands Antilles. Host businesses may subdivide their existing gambling licenses for use by partner companies as well.
The Netherlands Antilles, a country consisting of five islands (Bonaire, Curaçao, St. Maarten, St. Eustatius, and Saba), formed part of the Kingdom of the Netherlands. On October 10, 2010, Curaçao and St. Maarten became separate countries. The remaining islands have become overseas territories of the Netherlands. The islands, particularly Curaçao, are major centers for online gambling licensing and hosting. Since Curaçao gained its status of a constituent country, it has become a separate jurisdiction with its own government and legislation. Curaçao is entitled to grant eGaming licenses with no compliance with the Netherlands Antilles National Ordinance on Offshore Hazard Games legislation.
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Netherland Antilles Department of Justice
Wilhelminaplein z/n Curaçao
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