Press releases

Health Tax part V

Aruba: a few practical (additional) pointers

The Health Tax became effective on December 1, 2014. On the back of the Newsflash Health Tax/Part IV, more has now become known about the practical side of how the Health Tax should be paid. We would like to inform you about a few practical pointers in this newsflash.


  • Definitions
  • The invoice
  • BBO/BAZV tax return
  • Cash basis of accounting and accrual basis of accounting
  • Fiscal unity BAZV and BBO
  • Calculation and payment
  • Legal interpretation methods


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