Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
An old activity list should not be treated as a current licensing approval. Confirm the exact activity with the relevant authority.
Read the guideFull foreign ownership is available for many mainland activities, subject to strategic-impact and other regulatory conditions.
Read the guideA tax residency certificate is requested for a defined period and purpose. Domestic residency and treaty eligibility require distinct analysis.
Read the guideThe 2020 declaration announcement has been overtaken by Cabinet Decision 109 of 2023. Beneficial ownership must be traced through ownership and control.
Read the guideThe 2020 RAK FDI announcement is historical. Current mainland ownership depends on the licensed activity, legal form and regulatory approvals.
Read the guide
