Dear client,<\/p>\n
In our newsflash of June 2013, we informed you about a series of tax measures resulting from the Social Dialogue, introduced under the beneficial tax policy, including a special facility under which highly-qualified expatriates were offered tax advantages (\u201cexpatriate facility\u201d).
\n Beginning this month, the expatriate facility was formalized though an amendment to the Regulation for the tax treatment of fringe benefits (\u201cRegeling fiscale behandeling secundaire arbeidsvoorwaarden\u201d). However, some of the elements deviate from the beneficial tax policy as adopted in June 2013.<\/p>\n
Conditions<\/p>\n
Expatriates may now opt for the expatriate facility if:
\n \u2022 they lived outside Aruba for a consecutive period of at least 5 years immediately before starting their work in Aruba;
\n \u2022 their annual wages are AWG 150,000 or more – this income standard seems to be based on the wage for tax purposes;
\n \u2022 they possess an expertise that is scarce or unavailable on the local labor market.
\n The condition that the expatriate must train a local employee during the period that he\/she works in Aruba, as was required under the beneficial tax policy, no longer applies. <\/p>\n
Tax advantages<\/p>\n
Qualifying expatriates are eligible for:
\n \u2022 a tax-free remuneration in kind of AWG 15,000 per calendar year (the beneficial tax policy provided for an exemption for monetary remuneration, such as reimbursements);
\n \u2022 a tax-free allowance for school costs of AWG 25,000 per child per calendar year;
\n \u2022 a tax-free allowance for renting a home up to a maximum of AWG 2,500 per month;
\n \u2022 a net wages arrangement, under which it is possible for the employer to pay the wage tax and income tax charge and the wages do not have to be grossed up.
\n Qualifying expatriates are not eligible for the elderly deduction, child deduction, or deduction of professional expenses. Furthermore, the special tax schemes for housing provided by the employer do not apply.<\/p>\n
Duration and request<\/p>\n
On request, the expatriate facility may be applied for a maximum of five years (this was four years under the beneficial tax policy). That period may be extended once by a further five years (this was two years under the beneficial tax policy), provided that reasonable proof can be offered that lack of the specific expertise on the labor market renders it necessary for the employment to continue. <\/p>\n
Application of the expatriate facility must be requested within 4 months after the start of employment in Aruba, and the expatriate facility takes effect from the start of the employment. In deviation from the beneficial tax policy, no possibility exists to file the request later (with the expatriate facility being applicable with effect from the beginning of the following month).<\/p>\n
Requests for application of the expatriate facility must meet a number of requirements in terms of form, including that a copy of the work permit must be submitted. As a starting point, the expatriate facility applies only for one year if this condition cannot be fulfilled, though that term is extended to five years if a copy of the permit is submitted before the end of the first year.<\/p>\n
Please let us know if you have any questions regarding the above or otherwise.<\/p>\n
Regards,<\/p>\n
Estimados todos,<\/p>\n
En nuestro flash (bolet\u00edn) informativo de junio del 2013, les informamos de una serie de medida de impuestos resultado sobre el Di\u00e1logo Social, introducidas bajo la pol\u00edtica fiscal beneficiosa, incluyendo una especial facilidad para ofrecer ventajas de impuestos a los expatriados altamente calificados (\u201cFacilidad de Expatriados\u201d).<\/p>\n
A partir de este mes, la facilidad de expatriados se formaliz\u00f3 a trav\u00e9s de una enmienda a la Regulaci\u00f3n para el tratado fiscal de los beneficios complementarios (\u00abRegeling fiscale behandeling secundaire arbeidsvoorwaarden\u00bb). Sin embargo, algunos de los elementos se apartan de la pol\u00edtica fiscal beneficiosa adoptada en junio de 2013.<\/p>\n
Condiciones <\/p>\n
Los expatriados pueden ahora por optar para la facilidad, si:
\n \u2022 vivieron fuera de Aruba por un per\u00edodo consecutivo de al menos 5 a\u00f1os inmediatamente antes de comenzar su trabajo en Aruba;
\n \u2022 sus salarios anuales son de AWG 150,000 o m\u00e1s; este est\u00e1ndar de ingresos parece estar basado en el salario para fines de impuesto;
\n \u2022 poseen una experiencia que es escasa o no est\u00e1 disponible en el mercado laboral local.
\n La condici\u00f3n de que el expatriado debe capacitar a un empleado local durante el per\u00edodo en el que trabaja en Aruba, tal como lo exige la pol\u00edtica fiscal beneficiosa, ya no es aplicable.<\/p>\n
Ventajas de Impuestos <\/p>\n
Los expatriados calificados son elegibles para:
\n \u2022 Un tipo de remuneraci\u00f3n en especie libre de impuestos de AWG 15,000 por a\u00f1o calendario (la pol\u00edtica fiscal beneficiosa prev\u00e9 una exenci\u00f3n para la remuneraci\u00f3n monetaria, como los reembolsos);
\n \u2022 una asignaci\u00f3n libre de impuestos para los costos escolares de AWG 25,000 por ni\u00f1o por a\u00f1o calendario;
\n \u2022 una asignaci\u00f3n libre de impuestos para alquilar una casa hasta un m\u00e1ximo de AWG 2,500 por mes;
\n \u2022 un acuerdo de salarios netos, bajo el cual es posible que el empleador pague el impuesto a los salarios y el impuesto sobre la renta y los salarios no tengan que ser recaudado en bruto.<\/p>\n
Duraci\u00f3n y Petici\u00f3n<\/p>\n
A petici\u00f3n, la facilidad de expatriados puede ser solicitada por un m\u00e1ximo de cinco a\u00f1os (esto fue cuatro a\u00f1os bajo la pol\u00edtica fiscal beneficiosa). Este per\u00edodo puede prorrogarse una vez m\u00e1s por otros cinco a\u00f1os (esto fue dos a\u00f1os en virtud de la pol\u00edtica fiscal beneficiosa), siempre y cuando pueda ofrecerse una prueba razonable de que la falta de experiencia espec\u00edfica en el mercado laboral lo hace necesario para que el empleo contin\u00fae.<\/p>\n
La aplicaci\u00f3n para la facilidad de expatriado deber\u00e1 ser solicitada 4 meses antes de comenzar el empleo en Aruba, y la facilidad de expatriado entra en vigor a partir del inicio del empleo. En desviaci\u00f3n de la pol\u00edtica fiscal beneficiosa, no existe la posibilidad de presentar la solicitud m\u00e1s tarde (con la facilidad de expatriado siendo aplicable a partir del comienzo del mes siguiente). <\/p>\n
La solicitud para la aplicaci\u00f3n de la facilidad de expatriados deber\u00e1 reunir una serie de requerimientos en t\u00e9rminos de forma, incluyendo una copia del permiso de trabajo. Como punto de partida, la facilidad de expatriados es aplicable solamente por un a\u00f1o si este condici\u00f3n no se puede cumplir, aunque ese t\u00e9rmino se extiende a cinco a\u00f1os si se presenta una copia del permiso antes del final del primer a\u00f1o.<\/p>\n
Por favor, h\u00e1ganos saber si tiene alguna pregunta sobre lo anterior.<\/p>\n
Saludos,<\/p>\n","protected":false},"excerpt":{"rendered":"
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