Aircraft registered in Aruba will be exempt from taxation or import duties.
Aruba offers a favorable tax jurisdiction with: 0% VAT, 0% corporate tax, and 0% income tax
If structured properly:
Aruba is part of the Kingdom of the Netherlands and has a stable legal, fiscal and political environment, an Aruba entity may have access to the Tax Regulation for the Kingdom of the Netherlands and structured through other jurisdiction of the Kingdom of the Netherlands with the obligations as applicable to the owner of the aircraft.
Taking the above into consideration, these changes make it more flexible for foreign entities to register in the Aruba aircraft registry and may expand the possibility for a tax efficient structure.