Aruba Offshore Company Formation

As from 1st July, 2003, Aruba introduced the New Fiscal Regime (NFR) which abolished its offshore regime as such, and introduced a dividend withholding tax and an imputation payment system.

Companies formed prior to the introduction of the NFR were 'grandfathered' into the NFR, with existing privileges continued until the end of 2007, meaning an effective tax rate of 2.4% to 3% for foreign-owned companies.

From January 1, 2006, Aruba has introduced a revised tax regime, which offers various possibilities to Aruba Exempt Companies.