Structures for doing business

The most common used (legal) entities in Aruba are the following:

• The public limited liability company(naamloze vennootschap, N.V.);
• The limited liability company(vennootschap met beperkte aansprakelijkheid, V.B.A.);
• The foundation(stichting);
• Partnerships(maatschap and/or ”VOF” and/or ”CV”).

The Aruba exempt company(aruba vrijgestelde vennootschap, A.V.V.) no longer exists as from 1 January 2021;

Pursuant to the Business Establishment Ordinance (Vestigingsverordening bedrijven) a person, (legal) entity or branch of a (foreign) legal entity that carries on business in Aruba, requires a business license, unless exempted there from by said Ordinance or other laws or regulations.