For 21 years, we’ve tracked the proportion of women occupying senior management roles in mid-market companies around the world. The last five years have seen sustained growth on this key measure and, as a result, we now expect parity to be reached in 2051. But, as we’ve said in previous reports, that isn’t soon enough.
At the current rate of progress, a young woman starting her career today will be working for more than a quarter of a century before she can expect to work at a mid-market firm with gender parity in top roles. We must act now to increase the pace towards parity – we owe it to women and to the economies and societies that sustain us. And so, it’s apt that the theme for International Women’s Day 2025 is ‘Accelerate Action’. We simply can’t afford another missed generation.
Going beyond business as usual, so you can too.
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Fiscale Wetgeving 2025

Grant Thornton's 2025 Tax Legislation provides a clear overview of current tax regulations in the Caribbean parts of the Kingdom, helping professionals and individuals stay informed and compliant.
Our Publications
Insights by Grant Thornton Aruba
Women in Business 2025
Women in Business 2025: Impacting the missed generation
Tax Newsflash
Tax savings ahead: How the 2025 personal income tax changes affect you
On January 7, 2025, a Ministerial Decree was published to adjust the income tax table in
accordance with the State Ordinance Personal Income Tax. This change is meant to improve
purchasing power in 2025 and provide financial relief to tax payers.

Tax Newsflash
VAT (BTW) for Aruba: Why and How?
On December 6, 2024, elections will take place in Aruba. In the party platforms of some political parties participating in the elections, VAT (BTW) is mentioned as a solution to the price increases that have occurred in Aruba over the past years. Below, we discuss why BBO should be replaced by VAT and highlight potential pitfalls. Specific topics will be addressed in future publications. This publication is intended as a general introduction.
*BBO stands for BBO/BAVP/BAZV (current tax systems in Aruba).
![[EN] Tourist Levy Court Case](/globalassets/1.-member-firms/aruba/media/tourist_listing.jpg)
Tax Newsflash
[EN] Tourist Levy Court Case
Court of First Instance ruling regarding the tourist levy rate increase from 9.5% to 12.5% as of January 1, 2023
On September 23, 2024, the Court of First Instance of Aruba (hereinafter: ‘Tax Court’) issued a ruling regarding the application of the tourist levy rate increase which took place on January 1, 2023 from 9.5% to 12.5%.
The case was about the bookings that were made before January 1, 2023 for stays that took place as of January 1, 2023. The tax inspector agreed in December 2022 that the old rate of 9.5% could be applied for bookings that were made and paid in 2022 for stays that took place as of January 1, 2023 (in an e-mail to AHATA). However, later, in February 2023, the tax inspector changed her mind and decided that these bookings were subject to the new tax rate of 12.5% (also in an e-mail to AHATA).
![[NL] Duiken in de douanewetgeving](/globalassets/1.-member-firms/aruba/media/douane_listing.jpg)
Tax Newsflash
[NL] Duiken in de douanewetgeving
Het Gerecht heeft een belangrijke uitspraak[1] gedaan met betrekking tot de vervolgstappen die genomen kunnen worden indien er geen uitspraak wordt ontvangen op een bezwaarschrift die is ingediend bij de Departamento di Aduana (hierna: Douane).
Het komt voor dat je bijvoorbeeld door het toepassen van een incorrecte tarief of berekening van de invoerrechten bezwaar moet indienen tegen jouw aangifte ten invoer. Indien het bezwaar is ingediend is de volgende stap, in het geval dat het bezwaarschrift wordt afgewezen, het indienen van beroep bij het Gerecht. Echter voor dat je die stap kunt maken dient de Inspecteur der invoerrechten en accijnzen (hierna: de Inspecteur) uitspraak te doen op het door jouw ingediende bezwaarschrift. Dit kan soms wel even duren. Dat roept de vraag op, moet ik gewoon afwachten of kan ik er nog iets aan doen?
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