American couple on Bonaire denied Dutch passport: tax disadvantage not grounds for exception

KRALENDIJK – An American couple who have lived on Bonaire for several years will not be granted Dutch citizenship for the time being. The Court of First Instance of Bonaire, Sint Eustatius and Saba has ruled that the minister was right to reject their naturalisation request.

The case centres on a strict condition for naturalisation: anyone wishing to become a Dutch citizen must, in principle, renounce their original nationality. The couple, who have been living permanently on Bonaire since 2017 following their retirement, wished to retain their American citizenship.

The couple argued that renouncing their nationality would have serious financial consequences. They contended that they would be required to pay a so-called exit tax in the United States and would face higher tax liabilities on their pension in the future. They also pointed out that they have children in Europe and that a Dutch passport would make it easier for them to travel and reside within the Schengen Area.

The court rejected these arguments. According to the ruling, the American tax consequences do not fall within the exceptions provided for under existing policy. The exit tax does not constitute a fee charged for renouncing one’s nationality, and the higher pension taxation does not mean that the couple would forfeit any property rights.

The argument that special circumstances applied was also dismissed. The court acknowledged that the consequences may be disadvantageous, but did not consider them disproportionate. The couple are permitted to continue living on Bonaire and can still travel to Europe, albeit with certain restrictions.