This article provides detailed information about the availability and regulatory conditions for sole proprietorship or comparable individual business status in Bonaire, Sint Eustatius, and Saba (BQ) as of 2025. It covers official business registration requirements and clarifies whether a simplified sole proprietor regime is applicable in the Caribbean Netherlands.
Sole Proprietorship Status in Bonaire, Sint Eustatius, and Saba
In 2025, Bonaire, Sint Eustatius, and Saba—collectively known as the Caribbean Netherlands—do not offer a specific sole proprietorship status akin to simplified or special individual business regimes seen elsewhere. Business registration and taxation are governed primarily by Dutch law. Entrepreneurs seeking to operate as individuals must register through standard procedures, without access to a distinct “micro-enterprise” or “auto-entrepreneur” style regime.
Key Features of Business Registration in BQ
| Aspect | Availability (2025) | Notes |
|---|---|---|
| Dedicated Sole Proprietorship Status | No | No separate legal regime for simplified or individual proprietorships |
| Standard Business Registration | Yes | Follow standard registration for an individual entity (“eenmanszaak”) |
| Simplified Tax and Reporting Regime | No | All legal persons must adhere to full tax and reporting requirements |
This means that anyone wishing to provide services or invoice clients as an individual must create and register a standard one-person business via the procedures described by local authorities. There is no distinction between local citizens and foreign residents in terms of eligibility for simplified regimes, since none exist in practice.
Practical Implications for Entrepreneurs (2025)
The regulatory framework in Bonaire, Sint Eustatius, and Saba requires all entrepreneurs—including sole operators—to undertake the usual registration and tax filing responsibilities. The absence of a unique individual entrepreneur regime means that:
- There are no reduced compliance obligations for small-scale or freelance businesses.
- All business owners must comply with the same annual reporting and income tax obligations set by local and Dutch law.
- No evidence has been found for a simplified or “micro-entrepreneur” regime being in use in 2025.
Reference Table: Sole Proprietorship Status Overview (2025)
| Status or Regime | Active in BQ? | Description / Requirements |
|---|---|---|
| Simplified Sole Proprietorship | No | Not available in 2025; all businesses must formally register and report under standard rules |
| Standard Sole Proprietorship (Eenmanszaak) | Yes | Registered following official procedures; no special exemptions or reduced obligations |
Pro Tips for Setting Up as a Sole Proprietor in Bonaire, Sint Eustatius, and Saba
- Familiarize yourself with the full registration process provided by the Rijksdienst Caribisch Nederland before starting your business.
- Prepare for standard tax responsibilities: there is no leniency for micro or start-up business scale, so ensure you understand your reporting obligations on the Belastingdienst CN site.
- Seek local guidance on all required documentation, as the process closely follows Dutch administrative protocols.
- Budget for usual administrative and professional fees associated with setting up and maintaining a registered business, including potential accountant involvement for filings.
Useful Official Resources
In summary, while you can operate as a sole proprietor in Bonaire, Sint Eustatius, and Saba by registering a standard individual business, there is no specific regime providing simplified tax or administrative advantages. All individuals, regardless of size, must adhere to the same regulatory framework in place under Dutch law. It is advisable to closely consult official resources to stay aligned with the latest registration and compliance requirements.