November 2012 – Legislative changes in Aruba     Preparation and filing of annual accounts with the Aruba Chamber of Commerce. Aruban companies, as of January 1, 2012, are required to prepare annual financial accounts consisting of a balance sheet, profit and loss statement and explanatory notes. The annual financial accounts should be prepared within […]

Limited Liability Company Vennootschap met Beperkte Aansprakelijkheid (‘VBA’) As of January 1st, 2009, Aruba introduced a new Legal form called the Vennootschap met Beperkte Aansprakelijkheid (VBA), in English the Limited Liability Company (LLC) and in Spanish Sociedad de Responsabilidad Limitada (SRL), next to the existing entities NV and AVV. The VBA is a legal entity […]