PwC Dutch Caribbean News
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Our ambition is to bring real value to our clients and relations. Tax laws and regulations are constantly changing. Our aim is to keep you informed of the latest news and developments in the field of audit and assurance, advisory and tax. Therefore we have launched PwC Dutch Caribbean News. The updates are prepared by PwC advisors and focus on the Dutch Caribbean market, but also include relevant international news.

  • Below you will find the most recent newsletters. For older issues please select on the left side the subject you are interested in and you will find all the relevant newsletters that have been published.
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Latest news articles
Global trends in information security

LinkedIn, Yahoo, Processors of credit cards transactions, Universities, Online retailers and as of late Caribbean financial institutions all have one thing in common: they have all been hacked in the ear 2012 or later.

PwC deems it important for you to be aware of the global trends in information security. What you can do to protect your information and information systems from being accessed by unauthorized persons.

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Special zone in San Nicolas

Social partners and the Government of Aruba agreed to introduce new tax products to promote the investment climate in Aruba. One of the new tax products is introduction of a special zone in San Nicolas.

Companies located inside of the designated special zone will enjoy specific tax incentives that are attractive to both foreign and local companies. The expectation is that the zone will cover most of the area in and around San Nicolas.

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New expat regulation for Aruba

Aruba introduces a new expat regulation. The expat is an employee hired from abroad, who lived abroad during a consecutive period of at least five years immediately prior to his employment in Aruba. To qualify as an expatriate for the application of the new provisions, the person concerned an income of at least AWG 150,000 will be required and have a work and residence permit.

The expatriate may enjoy tax free allowances such as educational expenses for children and an untaxed allowance of up to AWG 2,500 for the rent of a house.

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Beneficial policy 2013 for Aruba

On July 1, 2013 The Government of Aruba has published a clarification to and expanxion of the beneficial policy that was published in January of 2013.

The scope of the policy includes the following beneficial amendments:

  1. Special zone in San Nicolas
  2. Free Zone
  3. Maintenance reserve timeshare resorts
  4. IPC reform
  5. Deductibility of interest from acquisition of local participation
  6. Extension of the temporary investment allowance
  7. Import duties
  8. Purchasing power compensation
  9. Surrender of pension
  10. Expat regulation
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New requirements for capital companies in Aruba

New requirements for capital companies

In 2012 the corporate law of Aruba changed. Three important changes we will discuss in this newsflash are:

  • registered shares
  • financial statements
  • shareholder's registry
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© 2013 PricewaterhouseCoopers Curaçao. All rights reserved. PwC refers to the Dutch Caribbean member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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