As of January 2015 Aruba tax subjects will have the possibility to appeal at the Court in First instance and the Court of Appeals in tax matters. This pursuant to legislation adopted this week in the Senate of Aruba. The legislation adopted is the first step towards opening appeal in a third instance at the Supreme Court in the Hague. The legislation has been the result of continued efforts by Senator Andin Bikker, co-founder of Gomez & Bikker, who proposed several amendments and pursued several motions on the subject over the years in both the Aruba and Dutch Senate. It is expected that the investment climate in Aruba will receive a notable boost with the introduction of this new level of judicial protection as of January 2015. It is furthermore in the planning of the Government and legislative body for 2015, to add mediation to the law, in order to offer alternative dispute resolution in tax matters as well.

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