Step-by-Step 2026 Legal Guide
Asset Protection | Estate Planning | Wealth Structuring | International Holding
Prepared by ZL Attorneys at Law Curaçao & International Advisory
📧 info@zlattorneys.com
🌐 www.zlattorneys.com
STEP-BY-STEP FORMATION PROCESS (2026)
STEP 1 – Define Purpose & Structure
We determine:
- Asset protection or estate planning?
- Investment holding?
- Crypto or international structure?
- Succession planning?
- Governance rules?
The foundation must have a defined purpose.
STEP 2 – Draft Foundation Deed (Notarial)
The Articles of Incorporation should include:
- Name of foundation
- Registered office in Curaçao
- Purpose clause
- Board structure
Optional:
- Separate private regulations (Reglement)
- Supervisory Board (to control the Board)
STEP 3 – Appoint the Board
Minimum: One director.
Options:
✔ Family member
✔ Corporate director
You may also appoint:
- Supervisory board
- Protector
- Advisory council
STEP 4 – Register with Chamber of Commerce
The Foundation is registered with:
Curaçao Chamber of Commerce (KvK)
After registration:
- Legal personality is obtained
- Extract is issued
- Foundation may operate
STEP 5 – Bank account (optional)
If desired:
- Bank account opening
TAX & LEGAL STRUCTURE (2026)
Tax Treatment
In general:
- A properly structured Private Foundation may qualify as tax neutral if it does not conduct active business.
- The Private Foundation may make distributions to anyone, also to the incorporator.
Typical Uses
✔ International holding structure
✔ Family wealth preservation
✔ Estate planning vehicle
✔ Pre-IPO holding
✔ Digital asset custody
✔ Cross-border investment vehicle
Why Use a Curaçao Private Foundation in 2026?
- Modernized regulatory environment
- Strong legal system (Dutch civil law tradition)
- Flexible structuring possibilities
- Political stability
- International recognition
For tailored structuring, compliance planning, and incorporation services, professional legal advice is recommended. This overview is not legal advice.
ZL ATTORNEYS AT LAW
International Corporate & Structuring Counsel
