A ドバイ メインランド subsidiary is generally subject to the ordinary UAE 法人税 regime.
These rates apply to taxable profit rather than revenue, subject to adjustments under the 法人税 Law.
The AED 375,000 standard 0% band does not apply to the non-qualifying Taxable Income of a 適格フリーゾーン事業者.
The 税務 result should be modelled before the headquarters' サービス-fee and customer arrangements are implemented.
A ドバイ 会社 subject to 法人税 must register with the Federal 税務 当局 within the applicable period.
For a UAE juridical person incorporated on or after 1 March 2024, the general 登録 timeframe is three months from incorporation, establishment or recognition. The specific position should be checked against the 会社's formation date and 法務 status. FTA 登録 Timeframes
法人税 returns and any 税務 due are generally required within nine months from the end of the relevant 税務 Period. Federal 税務 当局
The headquarters should establish a コンプライアンス calendar for:
A regional headquarters will commonly charge group companies for management, administrative, procurement, treasury or shared サービス.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
The 会社 should document:
A headquarters should not simply allocate its entire 費用 base to subsidiaries without analysing whether the entities received a benefit.
Shareholder activities—such as costs incurred purely because the European parent owns the subsidiaries—may require different treatment from サービス that provide an identifiable benefit to operating companies.
The FTA's transfer-pricing rules apply to domestic and cross-border Related Party transactions. Federal 税務 当局 移転価格 ガイド
A UAE-based headquarters may need to register for VAT and determine the correct treatment of its サービス charges.
For a resident 事業, mandatory VAT 登録 generally applies where taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that threshold within the next 30 days. Voluntary 登録 can be available above AED 187,500, subject to the conditions. Federal 税務 当局 VAT登録
A サービス invoiced to a European parent is not automatically zero-rated merely because the invoice address is outside the UAE. The place of use, recipient, contractual arrangement and applicable conditions must be assessed.
Large multinational groups must also consider the UAE Domestic Minimum Top-up 税務.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
A large European group should not evaluate its ドバイ headquarters solely under the ordinary 9% 法人税 or フリーゾーン framework. It should coordinate UAE implementation with its global Pillar Two analysis, data systems and group reporting.
The UAE structure must also be reviewed from the parent 会社's European 管轄区域.
関連情報
A UAE 会社 ライセンス does not determine how France, Germany, Italy, Spain, the Netherlands or another European 管轄区域 will 税務 the arrangement.
The group should review the applicable double-税務 treaty and domestic rules before moving functions, assets, risks, intellectual property or senior personnel.
関連情報
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
The application should explain why the entity exists, what functions it performs, how it earns income and how its transaction profile corresponds with its ライセンス.
ドバイ can be used to coordinate regional cash and financing, but treasury 事業活動 requires careful structuring.
関連情報
関連情報
Providing treasury support to Related Parties is different from carrying on regulated financing or payment サービス for the public.
A ドバイ headquarters can sponsor eligible foreign 従業員 after completing the relevant immigration and labour registrations.
The 設立 may involve:
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
A regional headquarters should occupy premises suitable for its 従業員, functions and commercial profile.
関連情報
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
関連情報
The 会社 should verify that the proposed premises can be used for every licensed 事業活動 before signing a lease.
A ドバイ headquarters may develop, own, manage or use intellectual property belonging to the European group.
関連情報
フリーゾーン法人税 treatment of intellectual-property income is specialised. Ordinary trademark or marketing-intangible income should not be assumed to qualify for the 0% rate.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
The headquarters should implement 会計 from its first transaction.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。