Discover our latest publications for in-depth analyses, practical guidance, and fresh insights into the financial and business developments most relevant to the BES islands and beyond.

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Increase of the Customary Salary for Substantial Interest Shareholders Effective from 2026

Press Release

Discover the key changes to the customary salary rules for substantial interest shareholders in 2026 and understand how these developments may affect tax planning and compliance.

Hans Ruiter
Rachel Maduro
Paula Landwier
| Less than a minute | 12 Feb 2026

IFRS 18 and the Updated IFRS for SMEs Standard

Press Release

With the International Accounting Standards Board (IASB) releasing significant updates to financial reporting requirements, entities should begin preparing now. Two key developments, IFRS 18 Presentation and Disclosure in Financial Statements and the third edition of IFRS for SMEs, will redefine how organisations present performance, revenue, and key transactions in their financial statements from 2027 onwards.

3 min read | 10 Dec 2025

IMF Report March 2025 - Key Takeaways: Assessment of the Tax System of the BES Islands

Tax Newsflash

In March 2025, the IMF published a report concerning the BES Islands. The IMF advises the Netherlands to implement several significant changes to the tax system of the BES Islands. It is a fairly lengthy (34 pages) and technical report. Below is a summary of the main points. If you are interested in the full report, we can send it to you.

Less than a minute | 08 Jul 2025

Navigating the logistics chain between Colombia and the islands of Bonaire, St. Eustatius, and Saba

Advisory Research

The 2024 trade mission, organized by the Cabinet of the Special Envoy for Bonaire, St. Eustatius, and Saba, to Bogota, brought together businesses from Bonaire, Sint Eustatius, Saba, and Colombia. This revealed mutual interest in promoting trade opportunities, but at the same time, all parties underscored the need to better understand the sea- and airfreight logistics chain connecting the islands to Colombia. This study, commissioned by the Cabinet of the Special Envoy for Bonaire, St. Eustatius, and Saba, investigates the trade between Colombia and the islands of Bonaire, St. Eustatius, and Saba, connecting to the Cabinet of the Special Envoy’s mission to strengthen collaboration with Latin American Countries and support its strategic goal of enhancing partnerships with a focus on connectivity.

1 min read | 24 Mar 2025
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