Contents
I.
Country Overview
The United Arab Emirates is a federation of seven emirates — Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al Quwain, Ras Al Khaimah, and Fujairah — established in 1971 on the southern shore of the Arabian Gulf. Abu Dhabi is the federal capital and the seat of government; Dubai is the main international business hub, home to the largest airport in the world by international passenger volume, and the city most people mean when they say “the UAE.”
The UAE has been a zero-personal-income-tax jurisdiction since its founding. There is no personal income tax, no capital gains tax, no inheritance or estate tax, and no wealth tax on individuals. The country introduced a 9% federal corporate tax in June 2023 on business profits above AED 375,000. Businesses with annual revenue at or below AED 3 million may elect for Small Business Relief and pay 0% regardless. Qualifying Free Zone companies can maintain 0% corporate tax if they meet substance requirements and earn qualifying income.
The UAE Dirham (AED) is pegged to the US Dollar at a fixed rate of 3.6725 AED per USD — no currency risk for USD earners or international businesses. English is the language of business across the Emirates. The UAE participates in the OECD Common Reporting Standard (CRS) since 2018 and is not a financial secrecy jurisdiction.
What to be aware of. The UAE is the most scrutinised DACH relocation destination after Portugal and Malta. German tax authorities have years of experience challenging UAE relocations they consider artificial. The key issue is the absence of a Germany-UAE double tax treaty since 2021: without treaty protection, German domestic law — including §2 AStG extended limited liability for up to ten years and §6 AStG exit tax — applies in full to German nationals who move to Dubai. A genuine relocation — real apartment, genuine physical presence, family relocation, business management moved out of Germany — is non-negotiable. A Dubai address on a PO box or serviced office while you continue to live in Germany is not a tax planning strategy. It is tax fraud.
Location
II.
Putting Dubai / UAE on the Map
United Arab Emirates — Arabian Peninsula, Persian Gulf coast; Abu Dhabi is the capital, Dubai the main city
Dubai does not arrive subtly. It arrives in the scale of everything — the scale of the airport, the scale of the motorways, the scale of the buildings rising from what was, within living memory, a desert and a creek. The Burj Khalifa stands 828 metres above sea level and remains one of the more astonishing sights on earth because of what surrounds it: an entire city that did not exist fifty years ago, built on sand with a speed and ambition that has no modern parallel.
The UAE sits on the southeastern corner of the Arabian Peninsula, bordering Saudi Arabia to the west and south and Oman to the east and northeast. The climate is desert: hot and dry from May to October, with temperatures regularly exceeding 40°C; warm and temperate from November to April, with clear skies and sea temperatures around 22–24°C.
Dubai itself is a city of millions of people, roughly 90% of whom are expatriates. The demographic is global: significant communities from India, Pakistan, the Philippines, the United Kingdom, Germany, France, Russia, and across the Middle East. The city is efficient, safe, and remarkably cosmopolitan, with world-class roads, healthcare, telecoms, and logistics.
Abu Dhabi, two hours by road, is quieter, more governmental, and home to the Louvre Abu Dhabi, the Sheikh Zayed Grand Mosque, and the country’s largest sovereign institutions. Ras Al Khaimah has emerged as an increasingly popular alternative for business registration with lower costs and an improving leisure infrastructure.

III.
What Others Say About Dubai / UAE
“Dubai is not a city that happened by accident. It is a city that was decided — willed into existence by people who looked at a stretch of desert and a shallow creek and chose to build something that would make the world pay attention.” — Jim Krane, Dubai: The Story of the World’s Fastest City
“For the serious investor or entrepreneur, the UAE’s attraction is not just the absence of income tax. It is the combination: zero tax, world-class infrastructure, a strategic location between East and West, and an administration that has made a deliberate decision to be business-friendly. That combination is genuinely rare.” — International tax adviser, Dubai, 2024
“The problem with Dubai is not the tax system — which is excellent. The problem is the Germans who come here with a plan that would embarrass a law student. No real apartment. Family still in Munich. GmbH still managed from there. The Finanzamt isn’t stupid. They’ve been watching Dubai for fifteen years.” — German international tax lawyer, Frankfurt, 2024

IV.
Tax Benefits: What Dubai / UAE Has to Offer
The UAE’s tax advantages for individuals are categorical and unconditional. There is no personal income tax of any kind — not on salary, dividends, interest, trading profits, or rental income. There is no capital gains tax on personal investments. There is no inheritance or estate tax. There is no wealth tax or net-worth levy. The main broad-based tax that affects everyday life is 5% VAT on goods and services.
For businesses, the position changed in June 2023 with federal corporate tax: 0% on taxable business profits up to AED 375,000, 9% above that threshold, 0% for businesses electing Small Business Relief where revenue is at or below AED 3 million, and potentially 0% for Qualifying Free Zone Persons on qualifying income if substance requirements are met.
The practical result for many internationally mobile entrepreneurs is still extremely favourable. If your business earns under AED 3 million annually, Small Business Relief can reduce corporate tax to zero. Above that threshold, 9% remains among the lowest rates in any significant economy.
The critical point: the UAE’s tax advantages are personal advantages. Whether they eliminate tax in your home country depends on whether you have properly exited your home-country tax system. For German nationals, the Germany-UAE DTA expired in 2021, so the treaty protection previously relied on no longer exists.
V.
Tax Rates at a Glance
The most important tax rates in Dubai / UAE are as follows. These have been simplified and should be used as general guidance only.
| Tax | Rate | Notes |
|---|---|---|
| Personal income tax | 0% | No exceptions; applies to salary, dividends, interest, trading profits, rental income |
| Capital gains tax (personal) | 0% | On all personal investments, domestic or foreign |
| Inheritance / estate tax | 0% | No estate duty of any kind |
| Wealth / net-worth tax | 0% | None |
| Corporate tax | 0% / 9% | 9% above AED 375,000 in taxable profits |
| Small Business Relief | 0% | For businesses with revenue ≤ AED 3M; election required |
| Qualifying Free Zone income | 0% | Subject to substance requirements and qualifying income rules |
| Dividends paid to individuals | 0% | No dividend withholding tax |
| VAT | 5% | Standard rate on most goods and services |
| Customs duty | 5% | Standard rate on most imported goods |
| Excise tax | 50%–100% | On tobacco, energy drinks, sweetened beverages |
VI.
Tax Residency: What Triggers It
UAE tax residency for individuals is governed by Cabinet Decision No. 85 of 2022, effective from March 2023. UAE tax residency is based on centre of life, 183 days of presence, or 90 days with additional residence and activity conditions. A Tax Residency Certificate requires documentation such as passport, Emirates ID, tenancy or title deed, and evidence of UAE income or activity. UAE tax residency does not automatically end home-country tax residency; for Germans, the absence of a DTA means there is no treaty tie-breaker.
UAE tax residency for individuals is governed by Cabinet Decision No. 85 of 2022, effective from March 2023. UAE tax residency is based on centre of life, 183 days of presence, or 90 days with additional residence and activity conditions. A Tax Residency Certificate requires documentation such as passport, Emirates ID, tenancy or title deed, and evidence of UAE income or activity. UAE tax residency does not automatically end home-country tax residency; for Germans, the absence of a DTA means there is no treaty tie-breaker.
UAE tax residency for individuals is governed by Cabinet Decision No. 85 of 2022, effective from March 2023. UAE tax residency is based on centre of life, 183 days of presence, or 90 days with additional residence and activity conditions. A Tax Residency Certificate requires documentation such as passport, Emirates ID, tenancy or title deed, and evidence of UAE income or activity. UAE tax residency does not automatically end home-country tax residency; for Germans, the absence of a DTA means there is no treaty tie-breaker.
UAE tax residency for individuals is governed by Cabinet Decision No. 85 of 2022, effective from March 2023. UAE tax residency is based on centre of life, 183 days of presence, or 90 days with additional residence and activity conditions. A Tax Residency Certificate requires documentation such as passport, Emirates ID, tenancy or title deed, and evidence of UAE income or activity. UAE tax residency does not automatically end home-country tax residency; for Germans, the absence of a DTA means there is no treaty tie-breaker.
VII.
Double Tax Treaties
The UAE has over 130 double tax agreements, but the Germany-UAE double tax treaty expired on 31 December 2021 and has not been renewed. Germany therefore applies domestic law in full to German-source income, §2 AStG extended limited liability can apply for up to ten years, and §6 AStG exit tax applies on qualifying shareholdings. Austria-UAE and Switzerland-UAE treaties remain in force; the US has only a TIEA, not a comprehensive DTA.
The UAE has over 130 double tax agreements, but the Germany-UAE double tax treaty expired on 31 December 2021 and has not been renewed. Germany therefore applies domestic law in full to German-source income, §2 AStG extended limited liability can apply for up to ten years, and §6 AStG exit tax applies on qualifying shareholdings. Austria-UAE and Switzerland-UAE treaties remain in force; the US has only a TIEA, not a comprehensive DTA.
The UAE has over 130 double tax agreements, but the Germany-UAE double tax treaty expired on 31 December 2021 and has not been renewed. Germany therefore applies domestic law in full to German-source income, §2 AStG extended limited liability can apply for up to ten years, and §6 AStG exit tax applies on qualifying shareholdings. Austria-UAE and Switzerland-UAE treaties remain in force; the US has only a TIEA, not a comprehensive DTA.
The UAE has over 130 double tax agreements, but the Germany-UAE double tax treaty expired on 31 December 2021 and has not been renewed. Germany therefore applies domestic law in full to German-source income, §2 AStG extended limited liability can apply for up to ten years, and §6 AStG exit tax applies on qualifying shareholdings. Austria-UAE and Switzerland-UAE treaties remain in force; the US has only a TIEA, not a comprehensive DTA.

VIII.
Avoid Remaining Tax Resident at Home
Dubai is the destination where DACH tax authorities have the most experience identifying artificial relocations. A genuine UAE relocation requires a real home, genuine presence, family relocation where relevant, business management moved out of Germany, proper Abmeldung, and no retained German home available for personal use. Paper arrangements do not survive scrutiny.
Dubai is the destination where DACH tax authorities have the most experience identifying artificial relocations. A genuine UAE relocation requires a real home, genuine presence, family relocation where relevant, business management moved out of Germany, proper Abmeldung, and no retained German home available for personal use. Paper arrangements do not survive scrutiny.
Dubai is the destination where DACH tax authorities have the most experience identifying artificial relocations. A genuine UAE relocation requires a real home, genuine presence, family relocation where relevant, business management moved out of Germany, proper Abmeldung, and no retained German home available for personal use. Paper arrangements do not survive scrutiny.
Dubai is the destination where DACH tax authorities have the most experience identifying artificial relocations. A genuine UAE relocation requires a real home, genuine presence, family relocation where relevant, business management moved out of Germany, proper Abmeldung, and no retained German home available for personal use. Paper arrangements do not survive scrutiny.
IX.
Tax Considerations When Leaving Your Home Country
Germany, Austria, Switzerland, the United Kingdom, France, the Netherlands, Australia, Canada, and the United States all have rules that can follow you after departure. Germany is the central UAE risk because §6 AStG exit tax and §2 AStG extended limited liability apply without Germany-UAE treaty protection. The UAE’s zero tax only works after the old tax net has been lawfully and demonstrably left.
Germany, Austria, Switzerland, the United Kingdom, France, the Netherlands, Australia, Canada, and the United States all have rules that can follow you after departure. Germany is the central UAE risk because §6 AStG exit tax and §2 AStG extended limited liability apply without Germany-UAE treaty protection. The UAE’s zero tax only works after the old tax net has been lawfully and demonstrably left.
Germany, Austria, Switzerland, the United Kingdom, France, the Netherlands, Australia, Canada, and the United States all have rules that can follow you after departure. Germany is the central UAE risk because §6 AStG exit tax and §2 AStG extended limited liability apply without Germany-UAE treaty protection. The UAE’s zero tax only works after the old tax net has been lawfully and demonstrably left.
Germany, Austria, Switzerland, the United Kingdom, France, the Netherlands, Australia, Canada, and the United States all have rules that can follow you after departure. Germany is the central UAE risk because §6 AStG exit tax and §2 AStG extended limited liability apply without Germany-UAE treaty protection. The UAE’s zero tax only works after the old tax net has been lawfully and demonstrably left.
X.
Company Setup & Corporate Tax
The UAE offers Mainland companies and Free Zone companies. Free Zone Companies such as DMCC, DIFC, RAKEZ, and Meydan differ in cost, prestige, activities, and substance requirements. Qualifying Free Zone income may be taxed at 0%, mainland profits above AED 375,000 are generally taxed at 9%, and businesses with revenue at or below AED 3 million may elect Small Business Relief under current rules.
The UAE offers Mainland companies and Free Zone companies. Free Zone Companies such as DMCC, DIFC, RAKEZ, and Meydan differ in cost, prestige, activities, and substance requirements. Qualifying Free Zone income may be taxed at 0%, mainland profits above AED 375,000 are generally taxed at 9%, and businesses with revenue at or below AED 3 million may elect Small Business Relief under current rules.
The UAE offers Mainland companies and Free Zone companies. Free Zone Companies such as DMCC, DIFC, RAKEZ, and Meydan differ in cost, prestige, activities, and substance requirements. Qualifying Free Zone income may be taxed at 0%, mainland profits above AED 375,000 are generally taxed at 9%, and businesses with revenue at or below AED 3 million may elect Small Business Relief under current rules.
The UAE offers Mainland companies and Free Zone companies. Free Zone Companies such as DMCC, DIFC, RAKEZ, and Meydan differ in cost, prestige, activities, and substance requirements. Qualifying Free Zone income may be taxed at 0%, mainland profits above AED 375,000 are generally taxed at 9%, and businesses with revenue at or below AED 3 million may elect Small Business Relief under current rules.
XI.
Who Should (and Shouldn't) Move to Dubai / UAE
Dubai fits entrepreneurs with genuinely portable income, high-income employees who can relocate, HNWIs with Austrian or Swiss treaty protection, and crypto entrepreneurs who want a regulated zero-personal-CGT environment. It does not fit German nationals with German-source income who cannot make a full relocation, families who cannot move, or retirees dependent primarily on German pension income.
Dubai fits entrepreneurs with genuinely portable income, high-income employees who can relocate, HNWIs with Austrian or Swiss treaty protection, and crypto entrepreneurs who want a regulated zero-personal-CGT environment. It does not fit German nationals with German-source income who cannot make a full relocation, families who cannot move, or retirees dependent primarily on German pension income.
Dubai fits entrepreneurs with genuinely portable income, high-income employees who can relocate, HNWIs with Austrian or Swiss treaty protection, and crypto entrepreneurs who want a regulated zero-personal-CGT environment. It does not fit German nationals with German-source income who cannot make a full relocation, families who cannot move, or retirees dependent primarily on German pension income.
Dubai fits entrepreneurs with genuinely portable income, high-income employees who can relocate, HNWIs with Austrian or Swiss treaty protection, and crypto entrepreneurs who want a regulated zero-personal-CGT environment. It does not fit German nationals with German-source income who cannot make a full relocation, families who cannot move, or retirees dependent primarily on German pension income.

XII.
Visas and Residence Permits
UAE residence visa options include the 10-year Golden Visa, investor or partner visas, employment visas, Free Zone freelancer permits, and the one-year remote work visa. A residence visa and Emirates ID are prerequisites for a Tax Residency Certificate. Processing can be fast once the company, employment, or property basis exists.
UAE residence visa options include the 10-year Golden Visa, investor or partner visas, employment visas, Free Zone freelancer permits, and the one-year remote work visa. A residence visa and Emirates ID are prerequisites for a Tax Residency Certificate. Processing can be fast once the company, employment, or property basis exists.
UAE residence visa options include the 10-year Golden Visa, investor or partner visas, employment visas, Free Zone freelancer permits, and the one-year remote work visa. A residence visa and Emirates ID are prerequisites for a Tax Residency Certificate. Processing can be fast once the company, employment, or property basis exists.
UAE residence visa options include the 10-year Golden Visa, investor or partner visas, employment visas, Free Zone freelancer permits, and the one-year remote work visa. A residence visa and Emirates ID are prerequisites for a Tax Residency Certificate. Processing can be fast once the company, employment, or property basis exists.
XIII.
Path to Citizenship
The UAE does not offer a normal citizenship path through residence. Exceptional citizenship by presidential decree exists but is not a programme. Long-term renewable residence, especially through the Golden Visa, is the realistic outcome for expatriates. Passport planning is normally handled separately through another jurisdiction.
The UAE does not offer a normal citizenship path through residence. Exceptional citizenship by presidential decree exists but is not a programme. Long-term renewable residence, especially through the Golden Visa, is the realistic outcome for expatriates. Passport planning is normally handled separately through another jurisdiction.
The UAE does not offer a normal citizenship path through residence. Exceptional citizenship by presidential decree exists but is not a programme. Long-term renewable residence, especially through the Golden Visa, is the realistic outcome for expatriates. Passport planning is normally handled separately through another jurisdiction.
The UAE does not offer a normal citizenship path through residence. Exceptional citizenship by presidential decree exists but is not a programme. Long-term renewable residence, especially through the Golden Visa, is the realistic outcome for expatriates. Passport planning is normally handled separately through another jurisdiction.
XIV.
Banking in Dubai / UAE
The UAE banking sector includes Emirates NBD, ADCB, Mashreq, RAKBANK, HSBC UAE, Standard Chartered UAE, and Citibank UAE. Account opening requires Emirates ID, passport, proof of UAE address, and source-of-funds documentation. UAE accounts are reportable under CRS when the account holder is tax resident elsewhere.
The UAE banking sector includes Emirates NBD, ADCB, Mashreq, RAKBANK, HSBC UAE, Standard Chartered UAE, and Citibank UAE. Account opening requires Emirates ID, passport, proof of UAE address, and source-of-funds documentation. UAE accounts are reportable under CRS when the account holder is tax resident elsewhere.
The UAE banking sector includes Emirates NBD, ADCB, Mashreq, RAKBANK, HSBC UAE, Standard Chartered UAE, and Citibank UAE. Account opening requires Emirates ID, passport, proof of UAE address, and source-of-funds documentation. UAE accounts are reportable under CRS when the account holder is tax resident elsewhere.
The UAE banking sector includes Emirates NBD, ADCB, Mashreq, RAKBANK, HSBC UAE, Standard Chartered UAE, and Citibank UAE. Account opening requires Emirates ID, passport, proof of UAE address, and source-of-funds documentation. UAE accounts are reportable under CRS when the account holder is tax resident elsewhere.
XV.
What Makes Dubai / UAE Genuinely Attractive
Beyond zero personal income tax, the UAE offers world-class infrastructure, a deliberate business ecosystem, political stability, safety, English-speaking professional life, private healthcare, international schools, and no wealth or inheritance tax on accumulated private wealth. These non-tax factors are why many relocations actually stick.
Beyond zero personal income tax, the UAE offers world-class infrastructure, a deliberate business ecosystem, political stability, safety, English-speaking professional life, private healthcare, international schools, and no wealth or inheritance tax on accumulated private wealth. These non-tax factors are why many relocations actually stick.
Beyond zero personal income tax, the UAE offers world-class infrastructure, a deliberate business ecosystem, political stability, safety, English-speaking professional life, private healthcare, international schools, and no wealth or inheritance tax on accumulated private wealth. These non-tax factors are why many relocations actually stick.
Beyond zero personal income tax, the UAE offers world-class infrastructure, a deliberate business ecosystem, political stability, safety, English-speaking professional life, private healthcare, international schools, and no wealth or inheritance tax on accumulated private wealth. These non-tax factors are why many relocations actually stick.
XVI.
Cost of Living in Dubai / UAE
Dubai is not cheap, but gross income can be close to net income for high earners. A comfortable single professional lifestyle can cost AED 20,000–35,000 per month, while a family with private schooling may require AED 60,000–100,000+ per month. Rents have risen sharply since 2022 and should be budgeted using current market prices.
Dubai is not cheap, but gross income can be close to net income for high earners. A comfortable single professional lifestyle can cost AED 20,000–35,000 per month, while a family with private schooling may require AED 60,000–100,000+ per month. Rents have risen sharply since 2022 and should be budgeted using current market prices.
Dubai is not cheap, but gross income can be close to net income for high earners. A comfortable single professional lifestyle can cost AED 20,000–35,000 per month, while a family with private schooling may require AED 60,000–100,000+ per month. Rents have risen sharply since 2022 and should be budgeted using current market prices.
Dubai is not cheap, but gross income can be close to net income for high earners. A comfortable single professional lifestyle can cost AED 20,000–35,000 per month, while a family with private schooling may require AED 60,000–100,000+ per month. Rents have risen sharply since 2022 and should be budgeted using current market prices.
XVII.
Buying Real Estate in Dubai / UAE
Foreign nationals can purchase property in designated freehold areas such as Downtown Dubai, Dubai Marina, Palm Jumeirah, Business Bay, JVC, and Arabian Ranches. Dubai Land Department transfer fee is 4%, total transaction costs are often 6–7%, and completed property worth AED 2,000,000+ can qualify for the 10-year Golden Visa. There is no annual property tax, but service charges matter.
Foreign nationals can purchase property in designated freehold areas such as Downtown Dubai, Dubai Marina, Palm Jumeirah, Business Bay, JVC, and Arabian Ranches. Dubai Land Department transfer fee is 4%, total transaction costs are often 6–7%, and completed property worth AED 2,000,000+ can qualify for the 10-year Golden Visa. There is no annual property tax, but service charges matter.
Foreign nationals can purchase property in designated freehold areas such as Downtown Dubai, Dubai Marina, Palm Jumeirah, Business Bay, JVC, and Arabian Ranches. Dubai Land Department transfer fee is 4%, total transaction costs are often 6–7%, and completed property worth AED 2,000,000+ can qualify for the 10-year Golden Visa. There is no annual property tax, but service charges matter.
Foreign nationals can purchase property in designated freehold areas such as Downtown Dubai, Dubai Marina, Palm Jumeirah, Business Bay, JVC, and Arabian Ranches. Dubai Land Department transfer fee is 4%, total transaction costs are often 6–7%, and completed property worth AED 2,000,000+ can qualify for the 10-year Golden Visa. There is no annual property tax, but service charges matter.

XVIII.
Retiring in Dubai / UAE
The UAE is not a classic retirement destination, but it can suit high-net-worth retirees because pension income, investment returns, and capital withdrawals are not taxed locally. German pensions may remain taxable in Germany without DTA relief; Austrian, Swiss, and UK positions differ by treaty. Healthcare, summer climate, and estate planning must be reviewed.
The UAE is not a classic retirement destination, but it can suit high-net-worth retirees because pension income, investment returns, and capital withdrawals are not taxed locally. German pensions may remain taxable in Germany without DTA relief; Austrian, Swiss, and UK positions differ by treaty. Healthcare, summer climate, and estate planning must be reviewed.
The UAE is not a classic retirement destination, but it can suit high-net-worth retirees because pension income, investment returns, and capital withdrawals are not taxed locally. German pensions may remain taxable in Germany without DTA relief; Austrian, Swiss, and UK positions differ by treaty. Healthcare, summer climate, and estate planning must be reviewed.
The UAE is not a classic retirement destination, but it can suit high-net-worth retirees because pension income, investment returns, and capital withdrawals are not taxed locally. German pensions may remain taxable in Germany without DTA relief; Austrian, Swiss, and UK positions differ by treaty. Healthcare, summer climate, and estate planning must be reviewed.
XIX.
US Citizens: What You Need to Know
US citizens and long-term green card holders remain subject to US worldwide taxation. FEIE may shelter a portion of earned income, but passive income remains taxable and no UAE income tax credit exists. Self-employment tax, Subpart F, PFIC, GILTI, FBAR, and FATCA reporting can all be relevant.
US citizens and long-term green card holders remain subject to US worldwide taxation. FEIE may shelter a portion of earned income, but passive income remains taxable and no UAE income tax credit exists. Self-employment tax, Subpart F, PFIC, GILTI, FBAR, and FATCA reporting can all be relevant.
US citizens and long-term green card holders remain subject to US worldwide taxation. FEIE may shelter a portion of earned income, but passive income remains taxable and no UAE income tax credit exists. Self-employment tax, Subpart F, PFIC, GILTI, FBAR, and FATCA reporting can all be relevant.
US citizens and long-term green card holders remain subject to US worldwide taxation. FEIE may shelter a portion of earned income, but passive income remains taxable and no UAE income tax credit exists. Self-employment tax, Subpart F, PFIC, GILTI, FBAR, and FATCA reporting can all be relevant.
XX.
Correct Preparation
Planning should start at least six months before departure, and twelve months is better for Germans with business interests or shareholdings. A Verbindliche Auskunft can be valuable. The minimum viable UAE setup is residence visa, genuine apartment lease or title, Emirates ID, health insurance, bank account, and eventually a TRC. The order of steps matters.
Planning should start at least six months before departure, and twelve months is better for Germans with business interests or shareholdings. A Verbindliche Auskunft can be valuable. The minimum viable UAE setup is residence visa, genuine apartment lease or title, Emirates ID, health insurance, bank account, and eventually a TRC. The order of steps matters.
Planning should start at least six months before departure, and twelve months is better for Germans with business interests or shareholdings. A Verbindliche Auskunft can be valuable. The minimum viable UAE setup is residence visa, genuine apartment lease or title, Emirates ID, health insurance, bank account, and eventually a TRC. The order of steps matters.
Planning should start at least six months before departure, and twelve months is better for Germans with business interests or shareholdings. A Verbindliche Auskunft can be valuable. The minimum viable UAE setup is residence visa, genuine apartment lease or title, Emirates ID, health insurance, bank account, and eventually a TRC. The order of steps matters.
XXI.
Automatic Exchange of Information (OECD CRS)
The UAE has participated in CRS since 2018. Financial institutions report non-UAE-resident account holders to the UAE Ministry of Finance for automatic exchange with the country of tax residence. CRS is not a problem for a genuine UAE resident with a clean departure file; it is a problem for paper residents.
The UAE has participated in CRS since 2018. Financial institutions report non-UAE-resident account holders to the UAE Ministry of Finance for automatic exchange with the country of tax residence. CRS is not a problem for a genuine UAE resident with a clean departure file; it is a problem for paper residents.
The UAE has participated in CRS since 2018. Financial institutions report non-UAE-resident account holders to the UAE Ministry of Finance for automatic exchange with the country of tax residence. CRS is not a problem for a genuine UAE resident with a clean departure file; it is a problem for paper residents.
The UAE has participated in CRS since 2018. Financial institutions report non-UAE-resident account holders to the UAE Ministry of Finance for automatic exchange with the country of tax residence. CRS is not a problem for a genuine UAE resident with a clean departure file; it is a problem for paper residents.
XXII.
Further Relocation Formalities
Emirates ID, health insurance, driving-licence exchange, school registration, and wills or estate planning all need attention. Non-Muslim expatriates with UAE assets should consider a DIFC Will so UAE property and accounts pass under common-law principles rather than default local rules.
Emirates ID, health insurance, driving-licence exchange, school registration, and wills or estate planning all need attention. Non-Muslim expatriates with UAE assets should consider a DIFC Will so UAE property and accounts pass under common-law principles rather than default local rules.
Emirates ID, health insurance, driving-licence exchange, school registration, and wills or estate planning all need attention. Non-Muslim expatriates with UAE assets should consider a DIFC Will so UAE property and accounts pass under common-law principles rather than default local rules.
Emirates ID, health insurance, driving-licence exchange, school registration, and wills or estate planning all need attention. Non-Muslim expatriates with UAE assets should consider a DIFC Will so UAE property and accounts pass under common-law principles rather than default local rules.
XXIII.
How We Help With Your Move to Dubai / UAE
We offer comprehensive tax and legal support for UAE relocation, including exit-tax analysis, §2 AStG risk assessment, UAE company formation coordination, introductions to UAE-qualified advisers, TRC preparation, banking introductions, property coordination, and project management between home-country and UAE advisers. A first consultation determines whether Dubai is realistic for your facts.
We offer comprehensive tax and legal support for UAE relocation, including exit-tax analysis, §2 AStG risk assessment, UAE company formation coordination, introductions to UAE-qualified advisers, TRC preparation, banking introductions, property coordination, and project management between home-country and UAE advisers. A first consultation determines whether Dubai is realistic for your facts.
We offer comprehensive tax and legal support for UAE relocation, including exit-tax analysis, §2 AStG risk assessment, UAE company formation coordination, introductions to UAE-qualified advisers, TRC preparation, banking introductions, property coordination, and project management between home-country and UAE advisers. A first consultation determines whether Dubai is realistic for your facts.
We offer comprehensive tax and legal support for UAE relocation, including exit-tax analysis, §2 AStG risk assessment, UAE company formation coordination, introductions to UAE-qualified advisers, TRC preparation, banking introductions, property coordination, and project management between home-country and UAE advisers. A first consultation determines whether Dubai is realistic for your facts.

