Curaçao

Under the National Ordinance on Games of Chance (LOK), applicants undergo fit-and-proper checks for owners and key persons, provide corporate and beneficial ownership documentation, source of funds, AML/CFT and Responsible Gambling policies, internal controls, security and technical documentation, and evidence of tested/fair games and systems. Ongoing reporting and audits are part of the regime. Applications are made through the CGA portal, and transitional arrangements apply for legacy sub-licenses.

As of 2025, application and ongoing fees apply for both Operator (B2C) and Supplier (B2B) licenses. Exact figures and fee schedules are subject to official updates; consult the regulator and the licensing portal for current amounts. Additional costs typically include compliance tooling, technical testing, audits, and local professional services.

Tax treatment depends on corporate structure and applicable Curaçao tax regimes. Operators should obtain local tax advice on corporate income tax and any incentives or special regimes. This page does not provide tax advice; confirm current rates and applicability with qualified advisors.

Ongoing AML/CFT and RG programs, KYC/IDV, self-exclusion, incident and suspicious activity reporting, game fairness/RTP disclosures, information security controls, periodic regulatory returns to the CGA, technical audits where applicable, and prompt notification of material changes.

Establish a Curaçao entity (e.g., N.V. or B.V.) with registered address and local services; appoint required key control functions and compliance roles under the LOK. Corporate governance, record-keeping, and local representation expectations apply.