PwC Dutch Caribbean News
Tax Aruba News
Amendment to the Health Levy and the Health Insurance rates

Parliament of Aruba is expected to pass an amendment to increase the so-called Health levy (in Dutch abbreviated BAZV) rate from 1% to 2% and to decrease the general health insurance (in Dutch AZV) rate from 2.6% to 1.6%. The purpose is to shift the funding from direct taxation on employee's income to indirect taxation through the BAZV.

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Payment on return system to be introduced in Aruba

Recently the Government of Aruba announced its plan to reform the tax laws in Aruba. One of the important changes is the introduction of a 'Payment on Return' system for the corporate income tax. In Dutch this is referred to as the so-called 'VAS' ('Voldoening op Aangifte Systeem'). The Government is planning to introduce the VAS system for the financial-/tax year 2014. If the VAS system is introduced in 2015, it is necessary that you prepare on time and make sure that your administration is up to date.

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New exchange rate margin levy of the Central Bank of Aruba

The introduction of the exchange rate margin levy of the Central Bank of Aruba (CBA) is directly related to the execution of the tasks of the CBA in connection with the promotion of the monetary stability and functioning as the central foreign currency exchange bank of Aruba. The levy will be charged to the net income earned by the local commercial banks of Aruba as a result of foreign currency exchange transactions.

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Fiscal law book for 2015 is now available

As of 1 January 2015, many important changes have been introduced in the tax legislation of Curaçao and St. Maarten, the BES islands and Aruba. The Fiscal Law Book 2015 contains the most important and up-to-date tax laws and is essential for entrepreneurs, professionals and students dealing with tax affairs in the Caribbean part of the Dutch Kingdom. The publication is written in Dutch and is available in a pocket edition and digital version.

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Year end tips

We would like to share with you our last recommendations before the start of the year 2015. In this newsflash we will provide you with tips and tax planning opportunities still possible to manage your tax matters for the year 2014 and prepare for 2015.

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