A Nitelikli Serbest Bölge Kişisi olabilir benefit from a 0% Kurumsal Vergi rate on Qualifying Income if every statutory condition is met.
The conditions include:
If the company fails a qualifying condition, it yapabilir lose Nitelikli Serbest Bölge Kişisi status for the relevant Tax Period and the following four Tax Periods.
The Federal Vergi Otoritesi explains that adequate substance is assessed with reference to the company's:
A company without BAE çalışanlar is not necessarily disqualified in every situation. Certain activities olabilir be outsourced under the applicable conditions if the company maintains adequate supervision. Nevertheless, a minimal registered address and no meaningful BAE activity olabilir be difficult to reconcile with a substance-intensive business model.
The substance assessment gerekir be completed before claiming Serbest Bölge Kurumsal Vergi benefits.
The company's tax position and the hissedar's personal tax residence are separate questions.
A company incorporated in a BAE serbest bölge olabilir be treated as a BAE juridical person for Kurumsal Vergi purposes. That does not automatically make its hissedar personally resident BAE'de.
Foreign tax laws olabilir ayrıca examine where the company is effectively managed.
International girişimciler gerekir obtain advice BAE'de and their country of residence.
Owning a serbest bölge company does not automatically guarantee that either the company or hissedar olacaktır receive a BAE Tax Residency Certificate.
The application bağlıdır:
A hissedar seeking a personal Tax Residency Certificate normally needs to satisfy the relevant individual conditions independently of company ownership.
A BAE-resident business generally gerekir register when its vergiye tabi teslimatlar and imports exceed AED 375,000 over the previous 12 months or are expected to exceed the eşik within the next 30 gün.
Gönüllü kayıt olabilir be available above AED 187,500, bağlıdır the applicable conditions.
The company gerekir consider:
A customer being located overseas does not automatically make every transaction sıfır oranlı or outside the scope of KDV.
A zero-visa company gerekir maintain proper muhasebe records from incorporation.
Records olabilir include:
The FTA has emphasised that taxable persons gerekir retain documents supporting their Kurumsal Vergi returns and other submissions.
An audit olabilir be required because of:
A Nitelikli Serbest Bölge Kişisi gerekir prepare audited finansal tablolar.
The lack of çalışanlar or visas does not remove the audit requirement where it otherwise applies.