Tax changes for the hotel and lodging sector in Aruba

During the social dialogue held in the period of August 21 up to November 9, 2012, the Government of Aruba (‘GOA’) and the social partners agreed on different tax reforms items. One of which was to reform taxes in a way that the quality of Aruba as a tourist product would be promoted, conserved and improved. Besides some tax beneficial items, other (revenue generating) tax measures were also to be introduced. Therefore, recently the Parliament of Aruba (‘Parliament’) approved the following changes of law:
 Amendment of the basis for the calculation of the tourist levy for all-inclusive hotels.
 Introduction of a so-called environmental tax for timeshare resorts, lodging houses and hotels.