Aruba has implemented its new company law with effect from 1 January 2020, which is contained in the new Book 2 of the Aruba Civil Code. Book 2 serves to consolidate company law previously spread out among different legislation and provides for the regulation of all legal entities. Some of the key changes brought about by Book 2 include:

• The Aruba Exempt Company (Aruba Vrijgestelde Vennootscha…