During our General Meeting on September 7, President Henry welcomed members and special guests, including representatives from the Rotaract Club of Aruba. Our guest speaker, Mr. Walter Mosher, gave an insightful presentation on Free Zone Aruba, highlighting its tax benefits, business opportunities, and role in diversifying Aruba’s economy. Members gained valuable insights into the opportunities available for international businesses and the importance of maintaining genuine economic activity on the island. The evening concluded with our traditional Happy Florin Moment, good fellowship, and a closing song.
The Arrow is Back!
Well, well, well... look who’s back!
After what can only be described as an extended editorial sabbatical, The Arrow has finally returned. We apologize for the long hiatus. Your editor has been busy, slightly distracted, and, if we are being completely honest, a little uninspired. But fear not, dear readers, the batteries have been recharged, the creative juices are flowing again, and we are hoping to keep The Arrow flying on a more regular basis.
Back to Business
President Henry opened the General Meeting at precisely 7:00 PM, proving once again that at least one person in the club knows how to keep to a schedule.
Following the usual Rotary protocol, we began with the anthems and a silent moment of reflection. And then came the moment everyone was waiting for...
Attendance!
FR Stuart proudly announced an attendance of 46% for the evening. Now, technically speaking, that is not 50%. But 46% is practically 50%, and we are choosing to focus on the positive. We will leave the mathematics to someone else.
Special Guests
We were pleased to welcome some guests to the meeting, including Nathania Taylor, Vice President of the Rotaract Club of Aruba, who joined us together with Kiara van Trikt.
It is always great to have our Rotaract friends with us, and their presence brought some fresh energy to the room.
And Our Speaker... Of course, no General Meeting would be complete without a speaker, and this evening we welcomed Mr. Walter Mosher of the Aruba Freezone.
Walter joined us to share his knowledge and insights about the Aruba Freezone, giving our members plenty to think about and, hopefully, a few things to talk about after the meeting as well.
Walter Mosher: Introduction to Free Zone Aruba
Free Zone Aruba N.V. (FZA NV) is Aruba’s government-owned and licensed operator of the Free Zone, established in 1996. It operates under the Free Zones Ordinance and is overseen by the Ministry of Economic Affairs.
The Free Zone offers a 2% profit tax rate on qualifying activities, with 0% dividend withholding tax. Companies can be 100% foreign-owned, without the need for a local partner, and foreign managing directors do not require a director's license. The regime was most recently reviewed and approved as compliant with OECD/FHTP standards in November 2025.
Two Main Types of Free Zone Companies
Trade & Industry
Import, export and transit of goods
Storage, packaging and warehousing
Light industrial processing
Re-export and distribution
Requires a physical address within the Free Zone
Service Companies
A broad range of approved activities including technology, AI, media, aviation, maritime, logistics, healthcare, engineering and certain fintech-related services
Can operate from anywhere in Aruba
Must maintain genuine economic substance in Aruba
One of the most interesting aspects of the presentation is the new permitted service activities framework introduced in 2026. The list was developed in consultation with the OECD/FHTP and is deliberately limited to activities that support Aruba's economic diversification.
These activities include areas such as AI and technology, streaming and media production, aviation and maritime services, data and cybersecurity, logistics, internet platforms, engineering, scientific research, design, healthcare, medical tourism and professional sports services.
Substance Is Key
A company cannot simply register an address in Aruba and enjoy the tax benefits. Service companies must demonstrate real economic activity in Aruba, including qualified staff, management decisions, operational expenses and an appropriate physical presence. FZA NV reviews compliance annually, and companies that do not meet the requirements risk losing their Free Zone admission.
What's Not Allowed?
The Free Zone is not a blanket tax haven. Certain activities are specifically excluded, including:
Banking, insurance and other financial services
Legal, notarial, accounting and tax advisory services
IP development for the company's own asset base
Combining permitted and non-permitted activities
How Do You Get In?
The admission process starts with an intake meeting, followed by submission of a business plan, personal information, source of funds and proof of capital. FZA NV conducts KYC and reviews the application, with a decision required within three months of receiving a complete application. Once approved, the company is incorporated through an Aruban notary and can begin operations under the Free Zone regime.
OECD / FHTP — Approved Framework (November 2025)
No ring-fencing — the 2% rate applies to permitted activities regardless of whether clients are local or foreign
Permitted activities list co-developed with OECD/FHTP
Substance requirements aligned with OECD BEPS standards
Annual compliance oversight by FZA NV
The Big Picture
The overall message of Walter Mosher's presentation was that Free Zone Aruba is evolving from a traditional trade and logistics zone into a platform for attracting knowledge-intensive and internationally oriented businesses. The combination of Aruba's strategic location, Dutch legal framework, multilingual workforce, connectivity and competitive tax regime is intended to help diversify the island's economy beyond tourism.
Looking Ahead
September 14 & 21 — Regular Meeting
September 28 — Psychological Safety in Organizations by Eliènne Croes
October 5 — Jehtro Saint-Fleur, Marathon of Aruba Winner
Closing
And of course, no Rotary meeting would be complete without a little socializing and a few good-natured compliments!
After the presentation, it was time for our Happy Florin Moment, giving everyone a chance to relax and enjoy some fellowship. FR Geert took the opportunity to praise FR Ferdinand for the beautiful car he arrived in, proving that Rotary meetings can occasionally double as an unofficial car show.
With the evening drawing to a close, FR Al led us in the closing song, bringing another enjoyable General Meeting to an end. Another meeting in the books, and The Arrow is officially back in business!
All in all, it was a great way to officially mark the return of The Arrow. We are back, we have new energy, and with any luck, the next edition won't take quite as long to arrive.
Until next time, and keep an eye out for The Arrow!