Home > Corporate > IBC Formation
The Aruba Exempt Company, known locally as an AVV (Aruba Vrijgestelde Vennootschap), is a flexible offshore corporate structure that combines elements of both a corporation and a partnership, making it a unique and attractive option for international business and investment activities. An AVV benefits from exemption from Aruban profit tax, dividend tax, and capital gains tax on income derived from sources outside Aruba, while also offering strong confidentiality protections for its owners and a flexible management structure that does not require a traditional board of directors.
This structure is commonly used for holding companies, investment vehicles, and international trading activities due to its tax efficiency and operational flexibility. Neptune Fiduciaries helps clients establish their Aruba AVV efficiently, guiding them through the complete incorporation process and ensuring full compliance with all applicable Aruban regulatory requirements.
| Key Component | Description |
|---|---|
| Directors | Minimum of one director No local requirement Corporate Director is allowed The director can also be the shareholder |
| Shareholders | Minimum of one shareholder No local requirement Corporate shareholder allowed A shareholder can also be the director |
| Public Accessible Records | No public register available, thus unparalleled privacy |
| Registered Office and Agent in Aruba | Yes |
| Taxation | No Corporate Tax (Zero Tax) |
| Share Capital | No minimum paid-up Capital Usual authorized capital is Aruban Florin 10,000 Standard Currency is Aruban Florin; however, any currency is accepted. |
| Duration for Incorporation | 2 Business Days |
| Accounts and Returns | No requirement to file accounts No audit requirements |
| Nominee Services | Available |
| Banking | Yes, can secure offshore banking |
| Meetings | This can be conducted anywhere |
| Requirements | Proof of Address Passport Copy (Certified as True Copy of the original) |
Start Your IBC Formation
Today
Our fiduciary specialists have guided entrepreneurs and investors across multiple jurisdictions to successful IBC formations. Let us help you structure your international business with confidence.