The "Vennootschap met Beperkte Aansprakelijkheid" (VBA)

  • The VBA is a modern and flexible legal entity.
  • The VBA is designed to make Aruba more attractive for foreign investors and is open to international company structures.
  • The VBA is a hybrid entity (shareholders are not liable for debts of the company).
  • The VBA is subject to a corporate tax rate of 28%.

Exempt status
The VBA can qualify for an exempt status if the activities consist of:
- Holding activities.
- Financing of other companies, whether or not the financing is intercompany.
- Investment activities, with exception of investing in real estate.
- The licensing of intellectual and industrial property rights and similar
rights according to the laws of Aruba or the laws of other countries.

Transparent status

Also a transparent status can be chosen regarding the VBA which consist of no taxable presence in Aruba (no taxation on Aruba). Then the VBA should
not be a permanent establishment (should not be an active business).

Aruban NV

The Aruban NV is a limited liability company and is available to residents and non-residents. An Aruban NV held by non-residents and trading outside Aruba is an offshore
NV, whereas an Aruban NV held by residents and trading inside Aruba, is an onshore NV.