Aruba: Offshore Legal and Tax Regimes

Exchange Control

There are no foreign exchange controls as such in Aruba, however foreign exchange transactions are reported to the Central Bank, and there a number of regulations concerning transfers of foreign exchange, plus a tax of 1.3% on many transfers (see Import of Foreign Capital).

Offshore NVs, Aruba Exempt Corporations, and Free Zone companies are all exempt from these regulations and the tax.

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