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Aruba: Offshore Legal and Tax Regimes

Legal Regime for Offshore Companies

Until recently, most offshore operations in Aruba took the form of an Aruban Exempt Corporation (Aruba Vrijgestelde Vennootschap), which until 2006 was exempt from the New Fiscal Regime.

Offshore financial institutions are obliged to use the NV form (Naamloze Vennootschap).

See Types of Company for the basic legal constitution of these two forms.

The formation process for an Aruban Exempt Corporation (AEC) was more straightforward than for an NV, and confidentiality was better. AECs did not have to prepare or file accounts, unless they opted to be 'pass-through' entities.



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