Aruba Exempt Corporation

The Aruba Exempt Corporation (‘A.E.C.’) remains a very attractive tax planning vehicle.

Tax Transparency

Newly incorporated Aruba companies can opt to be considered Transparent for Aruba profit tax, income tax and dividend withholding tax purposes.

Imputation Payment Company

The shareholders of an Imputation Payment Company (‘IPC’) are entitled to an imputation payment by the Aruban government of 26/72 of the distributed dividends.

Limited Liability Company

With the introduction of the Limited Liability Company (‘LLC”), or Vennootschap met Beperkte Aansprakelijkheid (‘VBA’), the Aruban legislator has modernized the corporate laws in many aspects.