Naamloze vennootschap (NV, corporation) NVAruba
What it takes to form, own and run a public limited company in Aruba, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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There is no legal requirement as to the nationality or residency of the shareholders.
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Incorporation requires a notarial deed and the company must state its authorized (now optional) and issued share capital in its statutes.
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Capital (AWG) First Registration Annual Fee 0 – 25,000 96 96
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- A subscriber must pay the consideration fixed in the deed of incorporation or the issue resolution; for a share with a nominal value the consideration is at least the nominal amount (Boek 2 BW art. 107(1)). A payment in money may be made payable later or on call if the deed, statutes or issue resolution say so; without such a provision it is due on incorporation or issue (art. 107(2)).
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dan bedraagt de waarde van de tegenprestatie ten minste het nominale bedrag van het aandeel.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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They also require at least one managing director
- Shareholders
- At least 1
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There is no legal requirement as to the nationality or residency of the shareholders.
- Members
- At least 1 · one person may form it alone
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De vennootschap wordt door een of meer personen opgericht bij notariële akte.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- AWG 96
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Capital (AWG) First Registration Annual Fee 0 – 25,000 96 96
- Accounts on the public record
- No
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The financial statements and the shareholders’ register are not available for public inspection, unless explicitly authorized by the corporation.
- Audit for a small company
- Not required
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De statuten kunnen bepalen dat de artikelen 120 tot en met 122 van toepassing zijn, al dan
- Audit
- No statutory audit of an NV unless its statutes opt in: Boek 2 art 117 gives the general meeting power to appoint an external expert, and arts 120-122 (audit report) apply only if the statutes so provide (art 119). No size threshold is stated.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the NV are in our records.
What is public
- Directors
- Public
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It is a summary of the company’s registration data, such as legal entity, its name and address, date of establishment, director(s), and company objectives
- Shareholders
- To the authorities only
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It is a summary of the company’s registration data, such as legal entity, its name and address, date of establishment, director(s), and company objectives
- Beneficial owners
- To the authorities only
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It is a summary of the company’s registration data, such as legal entity, its name and address, date of establishment, director(s), and company objectives
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%+3 regimes
Profit tax (winstbelasting) of 22 percent of profit on an NV established in Aruba; a reduced rate applies to free-zone companies and a separate schedule to oil refinery or terminal profit.
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2. De belasting bedraagt 22 percent van de winst.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Deelnemingsvrijstelling holding · 100% exempt
A company that holds a qualifying participation — shares or profit certificates in a company, association or foundation of the kinds in article 1, first paragraph, onderdelen a and b, or a qualifying holding in a company established outside Aruba, provided the shares are not held as an investment and the company is subject to a tax on profits Landsverordening winstbelasting (AB 1988 no. GT 47), artikel 11, eerste tot en met derde lid - Vrije zone (Landsverordening vrije zones 2000) free zone · 2%
A naamloze vennootschap or vennootschap met beperkte aansprakelijkheid incorporated and established in Aruba, admitted to a free zone, whose activities contribute to the development of Aruba as an international distribution, production and service centre Landsverordening vrije zones 2000 (AB 2000 no. 28), artikel 14 - Vrijgestelde vennootschap (artikel 2, onderdeel c, Landsverordening winstbelasting) other · 100% exempt
A vennootschap met beperkte aansprakelijkheid whose activities are confined for the whole financial year to activities designated by order in council (landsbesluit, houdende algemene maatregelen) Landsverordening winstbelasting (AB 1988 no. GT 47), artikel 2, onderdeel c
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Aruba
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the NV.
Every business in Aruba
Sales and consumption tax
- The tax
- Turnover tax (BBO), with BAVP and BAZV surcharges
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Als u ondernemer bent, hebt u te maken met de Belasting op Bedrijfsomzetten (BBO). U bent als ondernemer BBO verschuldigd over de omzet die u behaalt met het leveren van een goed en het verrichten van een dienst.
- Standard rate
- 7%
Combined rate from 1 January 2023: BBO 2.5% + BAVP 1.5% + BAZV 3.0% = 7.0%, charged on the total consideration a business receives for goods and services, with no deduction of input tax for a business exempt from filing. Since 1 August 2023 the three are also levied at the border on imports.
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Tarief vanaf - 1 January 2023 Opleveringsdatum BBO 2,5% BAVP 1,5% BAZV 3,0% Totaal 7,0%
- Other rates
- Not stated
- Registration threshold
- AWG 50,000
annual business turnover; applies only to the owner of a sole proprietorship (eenmanszaak), who below it is exempt from filing and paying BBO, BAVP and BAZV; year
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Als uw eenmanszaak een jaarlijkse bedrijfsomzet heeft van Afl. 50.000 of minder, bent u volgens de wet ontheven van de verplichting tot het doen van aangifte en het voldoen van de belasting over bedrijfsomzetten (BBO)
- Voluntary registration
- Yes
A small entrepreneur may register voluntarily, for example to deduct BBO paid on imported trade goods; once registered the business must file monthly and cannot return to exempt status.
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Voor u als kleine ondernemer is aanmelding voor de BBO/BAVP/BAZV vrijwillig.
- A foreign company
- See the note
Not stated on the BBO pages read; see field_gaps.
- Returns filed
- Monthly
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Eenmaal aangemeld voor de BBO, bent u verplicht om maandelijks aangifte te doen en de verschuldigde belasting te betalen.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Aruba. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Naamloze vennootschap (NV, corporation) (NV)
- ISO 20275 code
- P65NSecondary GLEIF, Entity Legal Forms code list