Taxation of international executives
Are there special residency considerations for short-term assignments?
No, we refer to the general residency rules as described above.
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
In principle the income generated in Aruba during the short-term assignment is subject to income tax in Aruba.
Are there any additional considerations that should be considered before initiating a short-term assignment in your country?
If certain conditions are met, the expatriate regime might be applicable. In this regard we refer to our abovementioned comments.