A 適格フリーゾーン事業者 may benefit from a 0% 法人税 rate on Qualifying Income if every statutory condition is met.
関連情報
If the 会社 fails a qualifying condition, it can lose 適格フリーゾーン事業者 status for the relevant 税務 Period and the following four 税務 Periods.
The Federal 税務 当局 explains that adequate substance is assessed with reference to the 会社's:
A 会社 without UAE 従業員 is not necessarily disqualified in every situation. Certain activities may be outsourced under the applicable conditions if the 会社 maintains adequate supervision. Nevertheless, a minimal registered address and no meaningful UAE 事業活動 may be difficult to reconcile with a substance-intensive 事業 model.
The substance assessment should be completed before claiming フリーゾーン法人税 benefits.
The 会社's 税務 position and the shareholder's personal 税務 residence are separate questions.
A 会社 incorporated in a UAE フリーゾーン may be treated as a UAE juridical person for 法人税 purposes. That does not automatically make its shareholder personally resident UAEで.
Foreign 税務 laws may also examine where the 会社 is effectively managed.
International 創業者 should obtain advice UAEで and their country of residence.
Owning a フリーゾーン 会社 does not automatically guarantee that either the 会社 or shareholder will receive a UAE 税務居住者証明書.
関連情報
A shareholder seeking a personal 税務居住者証明書 normally needs to satisfy the relevant individual conditions independently of 会社 ownership.
A UAE-resident 事業 generally must register when its taxable supplies and imports exceed AED 375,000 over the previous 12 months or are expected to exceed the threshold within the next 30 days.
Voluntary 登録 may be available above AED 187,500, subject to the applicable conditions.
The 会社 must consider:
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 zero-ビザ 会社 should maintain proper 会計 records from incorporation.
関連情報
The FTA has emphasised that taxable persons must retain documents supporting their 法人税 returns and other submissions.
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 適格フリーゾーン事業者 must prepare audited financial statements.
The lack of 従業員 or visas does not remove the audit requirement where it otherwise applies.