Approved amendment
Ordinance
of
the
Permit
Introduction
On August 23, 2016 the Parliament of Aruba approved the amendment of the so-called
‘Permit Ordinance’ (in Dutch: ‘Vergunningsverordening’) which ordinance also
intends to regulate the all-inclusive business. In this newsflash we will discuss the last
most relevant changes of the Permit Ordinance. Please note that the changes are not
in effect yet (we will inform you accordingly in due course).
Referring to our previous newsflash on the Permit Ordinance, additional changes have
been made regarding certain terms and definitions. Also an additional article is now
introduced. For the main details (which details remain unchanged) about the Permit
Ordinance, we also refer you to our previous newsflash.
Additional changes terms
This fact sheet applies to
Aruba. You will find
information with regard to:
 the last most relevant
changes of the Permit
Ordinance;
 the amendment of the new
terms ‘Accommodation’
and
‘All-inclusive
accommodation’;
 the additional article of the
Permit Ordinance.
Term: ‘Accommodation’
The term ‘accommodation’ is now defined as: the rooms which, based on their design are
intended to be used as a separate unit and wherein hotels or lodgings, not being
timeshares, provide for lodgment against payment for a period of less than 90 days. In
comparison to the previous description of this term, the timeframe of less than 90 days is
introduced. With this adjustment, long-term rental will be excluded from the Permit
Ordinance.
Term: ‘All-inclusive accommodation’
In addition to the previous description of all-inclusive accommodations, the new
definition of this term also includes the guest who (if paid in advance) opts for a fixed price
package as to meals and non-alcoholic beverages. This covers the situation whereby allinclusive accommodations adjust their offer by dividing the cost of the room and the meals
and beverages.
All-inclusive permit requirements
The Government decided to exclude all Meetings, Incentives, Conventions and
Exhibitions (MICE) accommodations for having an all-inclusive permit1, in the case ten
(10) or more all-inclusive accommodations are offered at the same time in connection with
a conference or event. In case an all-inclusive permit is provided, the MICE
accommodations are not included in the total supply of all-inclusive accommodations on
Aruba of 40% and the yearly average of the all-inclusive accommodation nights of 20%.
Transitional Law
With reference to the subtitle ‘transitional law’ of our previous newsflash the Government
made various adjustments. The Government approved the following law: an all-inclusive
permit will be granted for a period of 35 years if the hotel permit is provided before May
9, 2016 and:
 The permit holder has exploited the hotel as an all-inclusive hotel;
 The permit holder has exploited a hotel or lodging of which on average not more than
20% of the accommodations per night was all-inclusive in 2015, or
1
An all-inclusive permit is a special license (which is required in addition to the current hotel or lodging
permit) which imposes several requirements for hotels and lodgings which offer all-inclusive accommodation.
It defines for example a maximum percentage of sales of all-inclusive accommodation nights of 20% per year.
©2016 PricewaterhouseCoopers Dutch Caribbean. All rights reserved. PwC refers to the Dutch Caribbean member firm, and may sometimes refer to the PwC network. Each member
firm is a separate legal entity. Please see www.pwc.com/structure for further details. This publication has been prepared for general guidance on matters of interest only, and does not
constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express
or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PricewaterhouseCoopers Aruba does not
accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this
publication or for any decision based on it. 1 September 2016.

The permit holder exploited a hotel other than described above, of which on average
more than 20% of the accommodations per night was all-inclusive in 2015, provided
that the permit holder declares that the amount of all-inclusive accommodations per
night of this hotel will be decreased within 3 years to at most 20% of the
accommodations per night of this hotel.
Additional article
Report of the effectiveness and impact
Within two years after the introduction of this State Ordinance the Minister of Tourism
must report to the Government on the effectiveness and impact of the required allinclusive permit for hotels and lodgings.
Our PwC Aruba
Tax team
How PwC can help
If you would like to learn more or have questions or remarks in respect of the contents of this newsletter,
you can contact:
Hans Ruiter (Partner Tax)
Anushka Lew Jen Tai
Brian Dake
Gabriel Koolman
Indrah Maduro
Jourainne Wever
Lance Henriquez
Melina Rangel
Nicole Duyvelshoff
Paul Deen
Rachel Maduro
Simone Salemans
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
Office Telephone: +297 522 1647 or send an email to: [email protected]
©2016 PricewaterhouseCoopers Dutch Caribbean. All rights reserved. PwC refers to the Dutch Caribbean member firm, and may sometimes refer to the PwC network. Each member
firm is a separate legal entity. Please see www.pwc.com/structure for further details. This publication has been prepared for general guidance on matters of interest only, and does not
constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express
or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PricewaterhouseCoopers Aruba does not
accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contai ned in this
publication or for any decision based on it. 1 September 2016.