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Explore our latest publications for in-depth analysis, practical guidance, and fresh perspectives on the financial and business trends that matter most in the BES islands and beyond.

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Press Release IFRS 18 and the Updated IFRS for SMEs Standard

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

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

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

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

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

Press Release [NL] Fiscale Wetgeving 2025

[NL] Fiscale Wetgeving 2025

1 min read | 13 Jun 2025

Tax newsflash Upcoming tax reform Bonaire – Dividends

Upcoming tax reform Bonaire – Dividends The government has announced a change to the Dividend Tax (called ‘opbrengstbelasting’) and the Income Tax, which is expected to take effect on January 1, 2025. The tax rate on dividends for the Dividend Tax and the Income Tax will (in certain situations) increase from 5% to 7.5%, significantly impacting the cost of distributing dividends.

Less than a minute | 05 Dec 2024

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Publications

Fiscale Wetgeving 2025

Here you can download our digital version of Grant Thornton's 2025 Tax Legislation, "Fiscale Wetgeving 2025" , for free. This law book contains the most important tax legislation and is essential for professionals, entrepreneurs and students dealing with tax affairs in the Caribbean part of the Dutch Kingdom.

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