One of the most important structuring points is that ordinary consulting income does not automatically become Qualifying Income because the company is registered in a Serbest Bölge.
Income from transactions with a non-Free-Zone customer generally qualifies only when it is derived from a Qualifying Activity and is not connected with an Excluded Activity, bağlıdır the detailed rules.
Many ordinary danışmanlık activities do not appear among the specifically identified Qualifying Activities.
Every significant revenue stream gerekir be classified before the girişimciler rely on an expected Serbest Bölge tax advantage.
Income derived from transactions with another Serbest Bölge Person olabilir potentially be Qualifying Income if the recipient is the beneficial recipient of the service and the income is not derived from an Excluded Activity, bağlıdır all applicable conditions.
The danışmanlık gerekir retain evidence concerning:
A customer's Serbest Bölge address alone olabilir be insufficient if the service is actually supplied for the benefit of another party.
Transactions with natural persons are generally treated as an Excluded Activity for Nitelikli Serbest Bölge Kişisi purposes, bağlıdır limited specified exceptions.
This yapabilir affect businesses providing:
A Serbest Bölge business serving individuals olabilir remain commercially suitable, but its girişimciler gerekir not build the financial model around automatic 0% Kurumsal Vergi.
Non-qualifying revenue gerekir ayrıca be monitored against the de minimis requirements because exceeding the permitted eşik yapabilir affect Nitelikli Serbest Bölge Kişisi status.
An eligible Serbest Bölge company that obtains permission to operate in anakara Dubai gerekir identify the ilgili income and expenses accurately.
The Dubai framework yapabilir require separate financial records for activities conducted outside the Serbest Bölge. Federal Kurumsal Vergi consequences gerekir then be evaluated under the applicable legislation.
Kurumsal Vergi is levied on vergiye tabi gelir—not automatically on gross anakara revenue.
The danışmanlık olabilir need:
These processes gerekir be configured before the first anakara assignment begins.
A BAE-resident business gerekir normally register when its vergiye tabi teslimatlar and imports exceed AED 375,000 over the previous 12 months or are expected to exceed that amount during the next 30 gün.
Gönüllü kayıt olabilir be available where vergiye tabi teslimatlar, imports or qualifying taxable expenses exceed AED 187,500. Federal Vergi Otoritesi KDV kayıt information
Consulting services supplied to BAE customers are generally bağlıdır 5% KDV unless a specific rule provides otherwise.
KDV treatment is dayanarak the nature and place of supply, not simply whether the company is anakara or Serbest Bölge.
Services supplied to a customer BAE dışında olabilir qualify for zero-rating when the statutory export-of-services conditions are satisfied.
The danışmanlık gerekir determine:
The company gerekir retain agreements, customer-kayıt records, correspondence, deliverables and other evidence supporting the KDV treatment.
A foreign kurucu olabilir own a BAE consulting company without living permanently BAE'de. Ancak, overseas management yapabilir create tax questions.
If important decisions and consulting work are performed from another country, that country olabilir consider whether:
Consultants serving clients from several countries gerekir obtain advice covering both the BAE and the jurisdictions where people work or exercise management.
A consulting company gerekir maintain complete muhasebe records regardless of its size or jurisdiction.
Records gerekir include:
A Nitelikli Serbest Bölge Kişisi gerekir prepare and maintain audited finansal tablolar under the applicable Kurumsal Vergi framework.
A Serbest Bölge olabilir ayrıca impose its own audit or financial-statement beyan conditions. Anakara audit requirements yapabilir depend on legal form, legislation and regulatory circumstances.
A company gerekir not select a Serbest Bölge tax strategy without budgeting for the required muhasebe and audit work.
Professional indemnity insurance olabilir be legally required for certain regulated consultancies or contractually required by clients.
Even where it is not zorunlu, the danışmanlık gerekir assess whether insurance is commercially appropriate.
Coverage olabilir respond to claims concerning:
Sigorta policies contain exclusions, limits and notification requirements. The company gerekir ensure that the activity described in its proposal and lisans is covered by the policy.
A client contract requiring liability above the insurance limit gerekir be reviewed before acceptance.
Consultancies often process commercially sensitive information, personal data, çalışan records and strategic documents.
The company gerekir establish:
Bağlı olarak its jurisdiction and activity, the company olabilir be bağlıdır BAE federal data-protection rules, a specialised Serbest Bölge framework or other sector-specific requirements.
A consulting company gerekir use written engagement terms for every substantial assignment.
The contract gerekir address:
Poorly defined project boundaries yapabilir turn a profitable assignment into an open-ended obligation.
The contract gerekir be signed by the licensed entity that performs the work and issues the invoice. Consultants gerekir avoid switching informally between personal and company contracting.
A danışmanlık olabilir use independent specialists to expand delivery capacity. The arrangement gerekir be documented.
The subcontractor agreement gerekir cover:
The parties' conduct gerekir support their stated relationship. Calling a full-time supervised worker a contractor does not automatically remove employment-law considerations.
Payments to overseas or ilgili-party consultants olabilir ayrıca require tax and transfer-pricing review.
Consulting intellectual property olabilir include:
The kurucu gerekir distinguish between pre-existing intellectual property and material created specifically for a client.
Employment and subcontractor agreements gerekir ensure the company obtains the rights it expects to commercialise.
If a kurucu transfers valuable intellectual property into a BAE company, the ownership, valuation, tax and transfer-pricing consequences gerekir be documented.
The advertised lisans fee is only one part of the structure's total cost.
A realistic karşılaştırma gerekir include:
A low-cost Serbest Bölge package olabilir become expensive when additional visas, activities, audits and anakara permissions gereklidir.
A anakara structure olabilir involve higher premises costs but provide operating flexibility that prevents a later restructuring.
How Long Does Formation Take?
Factors include:
A straightforward single-hissedar danışmanlık olabilir be established relatively quickly once documents are complete. A regulated professional practice or foreign-company branch yapabilir take longer.
No adviser gerekir guarantee a completion date where approval bağlıdır resmi kurumlar, regulators, immigration or banks.
A anakara danışmanlık deserves strong consideration when:
A Serbest Bölge deserves strong consideration when: