Company formation in Curaçao

The post-reform licensing regime

Under the National Ordinance on Games of Chance (LOK), operators apply directly to the Curaçao Gaming Authority rather than sub-licensing from a master licence holder. Applicants are assessed on corporate structure, beneficial ownership, funding, player protection, responsible gaming and AML controls, with ongoing reporting and technical standards for games and platforms.

The practical result is a licence that acquirers and payment providers treat more seriously than the old sub-licence, at a cost that remains far below Malta.

Company and tax basics

• Naamloze Vennootschap (NV) or BV incorporated before a Curaçao notary.
• Local managing director and registered office required for licensed operators.
• Profit tax headline rate applies, with e-zone status reducing it substantially for qualifying activity.
• Annual accounts, AML officer and audited compliance reporting for licensees.
• No gaming turnover tax on foreign-facing operations under current policy.

Banking and payments

Curaçao-licensed operators bank through specialist institutions and EMIs rather than mainstream retail banks, and acquiring is arranged per market. Expect to present the licence, the AML/KYC policy, expected volumes by corridor, chargeback history and player-fund segregation arrangements. We prepare that file and open a backup relationship in parallel.

Company formation, banking and licensing handled together

We form the entity, prepare the due-diligence file the way an onboarding committee reads it, and take the licence application through to grant where one is required. Ownership chart, licence scope, AML/KYC policy and expected flows by corridor are prepared before any bank sees the file.