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2. Tax Incentives and Permits Due to the designation as UNESCO World Heritage, there are quite a few advantages: a. In the case of direct purchase of the property by an investor, there is a 30% investment allowance on the total investment value. b. No transfer tax and mortgage stamp duties are due (a saving of 4.75% on the acquisition amount c. Mortgage loan interest income for the bondholders is exempt from profit or income taxes, a significant benefit for the mortgage holder d. Structuring the fund as a transparent company means that no profit or income tax is levied at the level of the fund but passed on to the shareholders. Curaçao Heritage Fund

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