The Foundation

A foundation is a legal entity that must be incorporated by notarial deed or by last will and testament.

A foundation is represented by its directors, it has no members and it aims to achieve a certain target through capital intended to that end.

Registration

There is a legal obligation for a foundation to be registered with the foundation registry held by the Chamber of Commerce Aruba.

A foundation is not allowed to have remittance to the founders or to those that are part of its organs, neither to others, in its purpose clause with the exception to these others if the remittance has an idealistic or social intent.

More

For more information about a foundation click here (Chamber of Commerce Aruba).

Taxes