Electing Domicile



The Registry of Aruba has made it possible to elect domicile when registering your aircraft in order to increase flexibility of the aircraft registration procedures. Now foreign legal jurisdiction, corporate entities and U.S. Trustees can arrange for domicile of their company, in Aruba, through a Qualifying local Representative. Offering aircraft owner’s flexibility in the ownership and operation of the registered aircraft. 

When structuring ownership the election of domicile offers owners their choice of jurisdiction, which is not only tax-efficient but also provides confidentiality. Furthermore, when registering in Aruba US Trustees can simply elect domicile and they do not have to change their current company structure.

Under the terms of the legislation a Qualifying Local Representative means a lawyer, accountant, or trust-office that is directly or indirectly under regulatory supervision in Aruba. The registration of an aircraft under the Domicile regime does not create a taxable presence in Aruba, & the representative acts only as a local agent.


Electing domicile is as simple as picking a qualifying local representative and filling out and submitting application form, INS-4.080.


Please find here PDF files containing further information on domiciliation in Aruba: The Official Ministerial Decree and PWC’s Tax Opinion.

Qualifying local representative in Aruba Application


For recommended qualifying local representatives please contact us at admin@airsafetyfirst.com