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Call the UAE Home: Who Qualifies for the Golden Visa in the UAE and What It Offers? 

Who Can Apply for the Golden Visa in the UAE

The Essentials 

The Golden Visa in the UAE is redefining long-term residency by offering up to ten years of stability, security, and opportunity for investors, professionals, and exceptional talent. From property investors to entrepreneurs, scientists, and creatives, the program provides a chance to belong, grow, and contribute to the UAE’s thriving economy.  

For decades, the UAE has stood as the place where ambition finds opportunity. Its transformation from a desert landscape into a global hub for business, innovation, and lifestyle is nothing short of remarkable. Yet, for many who chose to live and work here, one uncertainty remained: their permanence in this story. Short-term visas often meant that building a career, launching a business, or establishing a home felt temporary and always subject to renewal. 

The introduction of Golden Visa in the UAE rewrites that narrative. Designed to welcome the world’s brightest minds, boldest investors, and most exceptional talents, it offers not just extended residency but a genuine sense of belonging. 

A Residency That Reflects the UAE’s Global Vision 

The UAE has never hidden its ambition: to be a global destination for talent and capital. The Golden Visa is part of that strategy. By extending residency for up to ten years, it signals stability in a region known for rapid growth. For the country, it means a committed pool of professionals, entrepreneurs, scientists, and investors shaping the future economy. For residents, it means the confidence to call the UAE home without the clock constantly ticking. 

Golden Visa in the UAE: Why Real Estate Remains the Golden Gateway? 

The Golden Visa opens doors to a wide spectrum of achievers, from entrepreneurs to scientists and students, yet one pathway has become the clear favorite: real estate investment. 

In the UAE, eligibility often begins with property valued at AED 2 million or more. Both completed and mortgaged properties can be considered, making this route both flexible and practical. 

Why does it dominate applications? Because it pairs financial growth with security: 

  • A lasting asset with the potential for appreciation. 
  • 10-year renewable residency without reliance on a sponsor. 
  • Family inclusion, covering spouses and children. 
  • Freedom to travel abroad without the risk of losing residency. 

For many, property in the UAE is cornerstone of permanence transforming ownership into opportunity, and a house into a future. 

Who Can Apply for the Golden Visa in the UAE: A Wider Circle Than You Think! 

Although real estate remains the most popular route, the Golden Visa in the UAE is never intended only for investors or high-net-worth individuals. It was designed to attract diverse talent that contributes to the UAE’s growth story. 

  • Investors and property buyers with qualifying real estate or capital commitments. 
  • Entrepreneurs and founders leading innovative ventures. 
  • Doctors, scientists, and specialists in fields vital to national development. 
  • Outstanding students and academics with exceptional records. 
  • Artists and cultural figures whose work has earned local or international recognition. 

This broader scope reflects the UAE’s vision: to welcome not just wealth, but ideas, innovation, and creativity that enrich the nation for the long term. 

The Golden Visa Lifestyle: Security, Freedom, and Opportunity 

The appeal of the Golden Visa in the UAE is best understood in lived realities: 

  • Security of Stay: No more frequent renewals or sponsorship worries. A ten-year horizon means long-term planning is possible. 
  • Family Inclusion: Spouses, children, and in some cases parents, are part of the package. The program recognises that talent rarely moves alone. 
  • Freedom of Travel: Unlike standard residency permits, extended absences from the UAE don’t automatically cancel the visa. 
  • Property and Banking Privileges: Holders often enjoy easier access to property ownership in freehold zones and more flexibility in financial dealings. 
  • Tax Efficiency: With no personal income tax and investor-friendly frameworks, residents keep more of what they earn and grow. 
  • Healthcare and Education Access: Residency means access to world-class hospitals, clinics, and international-standard schools. 

The value here is in the quality of life and certainty it provides. 

Now Is the Moment: Why the Golden Visa in the UAE Matters Today? 

The global war for talent is intensifying. Countries are rolling out golden visas or residency-by-investment schemes. The UAE stands apart because of its unique mix: a safe and stable environment, cutting-edge infrastructure, and its geographic role as a bridge between East and West. 

For investors, it is a gateway into one of the most dynamic markets in the Middle East. For professionals, it’s a chance to contribute to industries that are being actively supported by government vision –  from fintech to sustainability to space exploration. 

Investing in People, Not Just Permits 

What truly sets the Golden Visa in the UAE apart is what it represents. It isn’t just a document that allows you to stay longer. It is an invitation to become part of the UAE’s future. The country isn’t looking for temporary residents; it’s seeking long-term partners, people who will innovate, invest, and integrate into the next chapter of its growth story. 

Whether you’re an entrepreneur setting up in Dubai, a scientist working in Abu Dhabi, or a family seeking stability in one of the world’s safest countries, the program offers a place to belong and a chance to build, not just stay. 

Partner with MS for Your Golden Visa Journey 

At MS, we make sure you get your Golden Visa in the UAE without unnecessary delays or complications. 

From evaluating your eligibility to preparing documentation and liaising with UAE authorities, our specialists handle the details with precision. Whether your path is through property investment, entrepreneurship, or professional excellence, we tailor our support to your unique profile. 

With a proven track record in corporate and residency solutions across the UAE, MS is the trusted partner for individuals and families ready to secure their long-term future in the Emirates. 

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DIFC SPVs for Real Estate: Risk Management and Investment Opportunities Explained!

The Essentials 

Dubai’s real estate market continues to attract global investors, but managing complex projects requires structures that are flexible, credible, and legally robust. DIFC SPVs for real estate provide an ideal solution, offering risk isolation, corporate governance, and international recognition, while enabling efficient cross-border financing and regulatory compliance. From holding real estate assets and managing intellectual property to ensuring operational clarity and dispute resolution, DIFC SPVs empower developers and investors to execute projects with confidence.

As Dubai continues to attract global investors and ambitious real estate projects, the need for robust, flexible, and internationally recognized structures has never been greater. DIFC SPVs for real estate offers a solution that combines legal certainty, operational efficiency, and risk isolation, making it an ideal choice for managing complex property investments. By leveraging the predictability of common law, strong corporate governance, and neutral dispute resolution frameworks, DIFC SPVs for real estate provide a transparent and credible structure for developers and investors alike. 

Beyond protecting assets and streamlining operations, it facilitates cross-border financing, simplifies regulatory compliance, and enables scalable project management ensuring that real estate ventures in Dubai are executed with precision. 

Why DIFC SPVs for Real Estate Projects Are the Ideal Choice? 

The DIFC SPVs are designed with flexibility, neutrality, and international credibility in mind. For real estate, this translates into distinct advantages: 

  • Common Law Predictability 
    DIFC follows a common law system based on English law, making it familiar to international brands and their legal teams. Unlike the UAE’s civil law system, offering greater comfort for cross-border licensing, financing, and shareholder arrangements. 
  • Tailored Corporate Purpose 
    DIFC SPVs can be structured for narrowly defined purposes such as holding a real estate development, managing IP rights, or acting as the licensing and contracting entity. This focused approach reduces operational risk and enhances transparency for investors. 
  • Enhanced Governance & Neutrality 
    Global brands are often concerned about governance when entering new markets. Housing the project in a DIFC SPV reassures them with established corporate governance standards, shareholder rights protections, and the availability of DIFC-LCIA arbitration as a dispute resolution mechanism. 

DIFC SPVs for Real Estate: Legal and Intellectual Property Structuring 

Successful real estate projects rely on carefully structured agreements, especially around intellectual property and brand management. Leading brands don’t simply allow their name to be used, they establish comprehensive contracts covering IP rights, design standards, marketing, and exclusivity. DIFC SPVs for real estate purposes serves as an ideal entity to hold and manage these agreements, ensuring legal protection, operational clarity, and risk isolation for both developers and investors. 

  • IP Holding & Licensing 
    A DIFC SPV can serve as the licensee of the global brand’s intellectual property and then sublicense the rights to the developer or operating entity. This creates a clear separation between IP ownership and development risks. 
  • Safeguarding Exclusivity 
    Brands often grant exclusivity for certain categories (e.g., “only one residence in Dubai for 10 years”). DIFC law enables enforceable exclusivity clauses and remedies, protecting both brand and developer from dilution. 
  • Neutral Dispute Resolution 
    With high-stakes contracts, disputes are inevitable. DIFC’s arbitration and court framework offers brands a neutral, internationally recognized forum for resolution – a key comfort factor compared to purely local forums. 

Commercial Advantages of DIFC SPVs for Real Estate for Developers and Investors 

  • Premium Positioning & Investor Confidence 
    Branded projects attract discerning buyers willing to pay higher premiums. Structuring through a DIFC SPV adds another layer of confidence: investors recognize the oversight, corporate governance, and regulatory robustness that DIFC provides. 
  • Efficient Cross-Border Financing 
    Many real estate deals involve international lenders, investment funds, and brand owners located outside the UAE. DIFC’s status as an international financial centre allows SPVs to raise, structure, and repatriate capital more efficiently than onshore entities. 
  • Ring-Fencing Liabilities 
    By isolating each development within its own DIFC SPV, developers can ensure that risks (construction disputes, financing defaults, operational failures) do not spill over into other ventures or the brand’s wider portfolio. 
  • Replicability & Scalability 
    Once a successful SPV model is established, it can be replicated across multiple projects with different brands, creating a standardized playbook that accelerates negotiations and reduces legal friction. 

Regulatory Interfaces: Balancing DIFC with Onshore Dubai 

While DIFC SPVs offer robust structuring benefits, real estate projects must also operate within Dubai’s regulatory ecosystem. The interplay between jurisdictions is critical: 

  • RERA (Real Estate Regulatory Agency): Oversight of off-plan sales, escrow accounts, and buyer protection measures. Even if the project is held via a DIFC SPV, RERA approvals are mandatory for marketing and sales. 
  • DET (Department of Economy and Tourism): Hospitality-linked projects, such as resorts or serviced residences, require licensing and compliance with DET regulations. 
  • Dubai Building Code (DB Code): Mandates safety, sustainability, and design standards. For premium residences, this often intersects with brand-specific design guidelines. 

Why Choose MS for Setting Up DIFC SPVs for Real Estate 

MS combines deep local expertise with international structuring knowledge to simplify the setup of DIFC SPVs for real estate. We provide end-to-end support, from entity registration to regulatory approvals, while designing SPV structures that safeguard intellectual property, maintain brand exclusivity, and optimize licensing arrangements. Our team ensures robust corporate governance, compliance with DIFC regulations, and readiness for DIFC-LCIA arbitration, giving investors and brands confidence in your project. With cross-border financial advisory, scalable SPV models, and a clear understanding of Dubai’s real estate ecosystem, MS delivers a seamless, credible, and investor-friendly DIFC SPVs for real estate setup that aligns with both local requirements and global best practices. 

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How to Structure Private Wealth with DIFC Foundations for Compliance and Confidentiality? 

The Essentials 

Can privacy survive in an age of global transparency? Families, philanthropists, and wealth managers today face a pressing dilemma: international regulators are demanding ever-greater disclosure under FATF and OECD frameworks, yet confidentiality remains a fundamental pillar of effective wealth structuring. DIFC Foundations stand out as a powerful answer. With their flexible common law structure and internationally aligned regulations, they enable clients to safeguard sensitive information while complying with global standards. The ability to balance transparency with discretion makes them particularly attractive for families managing private wealth with DIFC Foundations, where safeguarding legacy, ensuring continuity, and preserving confidentiality go hand in hand. 

As global regulators tighten the net with FATF and OECD standards on beneficial ownership, families and philanthropists are finding their long-cherished confidentiality under pressure. Discretion in wealth structuring must be carefully engineered within a framework of compliance. 

With the common law flexibility and internationally respected regulatory environment of DIFC Foundations, they offer a powerful platform to reconcile two seemingly opposing forces: the demand for transparency and the right to privacy. For advisors, wealth managers, and family offices, the real challenge and opportunity lie in structuring foundations that can deliver both by managing private wealth with DIFC Foundations. 

The Global Push for Transparency 

Regulatory frameworks such as the FATF recommendations and OECD beneficial ownership standards are raising the bar for disclosure. Foundations are now expected to implement strict anti-money laundering (AML) controls and report on ultimate beneficial ownership. At the same time, clients and donors place a premium on confidentiality, making the balancing act more complex than ever. 

Private Wealth with DIFC Foundations: Why DIFC Foundations Are Uniquely Suited? 

The DIFC Foundation, built on a common law framework, offers significant flexibility. Its structure allows for bespoke governance, enabling privacy-preserving arrangements without compromising compliance. From nominee appointments to tailored charter provisions, DIFC Foundations provide mechanisms to protect sensitive information while meeting international obligations for managing private wealth with DIFC Foundations. 

DIFC’s regulatory alignment with global standards ensures that privacy does not come at the expense of credibility, a critical factor for families with cross-border interests. 

Practical Approaches of DIFC Foundations 

  • Tailored Governance in the Charter and By-Laws 

DIFC Foundations allow for highly customized charters and by-laws. By clearly setting out roles, decision-making authority, and access rights, families can restrict who has visibility over sensitive information while still meeting disclosure requirements to the DIFC Registrar of Companies. 

  • Nominee Roles within the DIFC Framework 

Professional service providers can act as nominees for council members or registered agents, ensuring that the foundation’s beneficiaries remain confidential while regulatory obligations such as maintaining a registered office and filing beneficial ownership details are properly managed. 

  • Data Protection under DIFC Law No. 5 of 2020 

DIFC has its own robust Data Protection Law, modeled on international best practices such as GDPR. Foundations can leverage this framework by adopting secure record-keeping, controlled access, and encryption policies to ensure donor and beneficiary information is safeguarded against unauthorized disclosure. 

  • Compliance Alignment with DIFC Registrar Requirements 

While managing private wealth with DIFC Foundations, they must maintain registers of beneficial owners and comply with AML/CFT standards, internal compliance frameworks can be designed to ensure that only regulators have access to this information, not the public. This protects confidentiality while aligning with FATF and OECD standards. 

Structuring Private Wealth with DIFC Foundations: The Balancing Act  

The tension between confidentiality and transparency is real but manageable. With thoughtful legal structuring and proactive compliance practices, DIFC Foundations can preserve donor privacy while satisfying international standards. 

As global regulators continue to tighten scrutiny, DIFC Foundations offer a model for privacy and compliance simultaneously. Legal advisors, wealth managers, and family offices that master this balance are best positioned to serve clients in an increasingly regulated, yet privacy-conscious world. 

How MS Can Help in Preserving Private Wealth with DIFC Foundations 

At MS, we help families, philanthropists, and institutions establish DIFC Foundations that strike the right balance between confidentiality and compliance. Our team combines expertise in corporate structuring, regulatory frameworks, and wealth governance to design tailored foundation structures that protect sensitive information while meeting international standards such as FATF and OECD requirements. From drafting governance clauses and implementing nominee mechanisms to advising on data protection and ensuring ongoing compliance with DIFC regulations, we provide end-to-end support. With deep local knowledge and international perspective, MS serves as a trusted partner in safeguarding privacy and managing private wealth with DIFC Foundations without compromising regulatory integrity. 

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ADGM Annual Accounts Filing: What Has Changed for ADGM QFZPs? 

understanding the new ADGM annual accounts filing requirements is critical to staying compliant and preserving tax benefits. 

The Essentials 

The ADGM Registration Authority has issued new guidance making audits mandatory for all companies electing Qualifying Free Zone Person (QFZP) status under the UAE Corporate Tax regime. This update impacts businesses of all sizes, removing previous audit exemptions and linking compliance directly to ADGM annual accounts filing. Companies must now use ADGM-registered auditors, file audited accounts with the Registrar, and meet strict filing deadlines. Transitional measures are in place, but timely compliance is critical to preserve tax benefits. 

The Abu Dhabi Global Market (ADGM) Registration Authority has issued new guidance for businesses electing Qualifying Free Zone Person (QFZP) status under the UAE Corporate Tax regime. This update introduces significant changes to audit and filing obligations, and for many companies, it may differ from previous expectations. 

If your business is considering or already holding QFZP status, understanding the new ADGM annual accounts filing requirements is critical to staying compliant and preserving tax benefits. 

ADGM Annual Accounts Filing: What Has Changed for ADGM QFZPs? 

The new guidance makes one point clear: audits are now mandatory for all companies opting for QFZP status. Whether your business is large or small, active or dormant, the exemption from audits no longer applies once you elect to be treated as a QFZP. 

Here are the key updates on ADGM Annual Accounts Filing ADGM company should note: 

1. Audit Now Mandatory for All QFZPs 

Companies that previously enjoyed audit exemptions including small businesses, certain subsidiaries, or even dormant entities must now arrange for audited accounts if they seek QFZP status. 

2. Use ADGM-Registered Auditors 

Only auditors registered with ADGM are permitted to carry out these audits. This ensures consistency with local regulatory standards and enhances the credibility of financial reporting. 

3. All Audited Accounts Must Be Filed 

After completion, audited accounts must be filed with the ADGM Registrar. This filing requirement applies universally, regardless of why the company needed the audit. Simply put, no ADGM annual accounts filing will be accepted without an audit. 

4. Transitional Arrangements in Place 

The ADGM has introduced certain transitional measures to ease the shift. However, businesses remain ultimately responsible for compliance, and the deadlines are approaching quickly. 

Deadlines for ADGM Annual Accounts Filing 

While the audit requirement is new for QFZPs, the obligation to file annual accounts has long been part of ADGM’s compliance framework. Businesses must continue to meet these existing ADGM annual accounts filing deadlines:  

If the first financial year is 12 months or less, annual accounts must be filed within nine (9) months of the Accounting Reference Date (ARD). 

  • If the first financial year is more than 12 months, annual accounts must be filed within nine (9) months of the first anniversary of incorporation. 
  • Subsequent Annual Accounts (for existing private companies or LLPs): 
  • From the second year onwards, accounts must be filed within nine (9) months of the ARD. 

These timelines were already in place but take on greater importance now that all QFZPs must arrange audits before filing. 

How MS Can Help in ADGM Annual Accounts Filing 

At MS, we understand that compliance in ADGM is about ensuring your business continues to benefit from its chosen structure without unnecessary risk. With our strong presence in both ADGM and DIFC, we bring: 

  • Expert Guidance on QFZP Status – Helping you assess eligibility and maximize the available corporate tax advantages. 
  • Audit & Filing Support – Coordinating with ADGM-registered auditors and ensuring your audited accounts are prepared, reviewed, and filed on time. 
  • Compliance Calendar Management – Tracking key dates such as ARD, incorporation anniversaries, and filing deadlines so you never miss a requirement. 
  • End-to-End Corporate Services – From incorporation to ongoing governance, we provide a single-source solution tailored to your business needs. 

With filing ADGM annual accounts filing deadlines approaching and audit requirements now universal for QFZPs, MS can help you stay compliant and safeguard your tax position.  

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From Tax Efficiency to Golden Visas: Why UK Families Moving to the UAE? 

The Essentials 

For many UK families moving to the UAE, preserving wealth across generations is just as important as growing it. The challenge lies not only in transferring assets but also in ensuring continuity, clarity, and governance for future decision-makers. 

ADGM and DIFC foundations are increasingly seen as the solution of choice. They provide a structured, secure, and internationally recognized framework that allows families to: 

  • Protect assets 
  • Simplify inheritance and succession 
  • Empower heirs responsibly 
  • Preserve long-term family vision 

In recent years, an increasing number of UK families moving to the UAE have looked beyond familiar shores, gravitating towards Dubai and Abu Dhabi as strategic bases for preserving and growing wealth. While the UAE’s tax-free status often steals the spotlight, its true appeal runs much deeper: world-class asset protection, flexible succession planning, investor-friendly property markets, and secure pathways to long-term residency. 

Supported by internationally recognized legal systems and adaptable ownership structures, the UAE offers a stable, transparent, and strategically located platform for both immediate relocation and multi-generational planning. Its economic resilience, global connectivity, and cosmopolitan lifestyle create an environment where wealth and quality of life can thrive in tandem. 

Let’s explore the many layers behind this migration, revealing how UK families moving to the UAE are harnessing the region’s unique advantages to safeguard assets, seize opportunities, and shape enduring legacies. 

Why are UK Families Moving to the UAE? 

1. Tax Advantage – But Not the Only Reason 

The UAE’s no personal income tax, no capital gains tax, and no inheritance tax remain powerful magnets. When compared to the UK’s high tax environment, with income tax up to 45%, capital gains up to 28%, and a 40% inheritance tax, the savings are significant. 

However, for many UK families, tax is only one part of the equation. Increasingly, they are drawn by the UAE’s ability to offer not just financial efficiency but also long-term security, flexible wealth planning, and a globally respected legal framework. 

2. Wealth Protection and Risk Management 

When relocating and investing in overseas property, one of the key considerations for UK families moving to the UAE is how to protect assets from potential risks. High-value real estate portfolios can be vulnerable to unforeseen events such as legal disputes, business-related liabilities, or creditor claims. 

In the UAE, certain corporate and holding structures available through jurisdictions like the Abu Dhabi Global Market (ADGM) and the Dubai International Financial Centre (DIFC) offer a legal environment rooted in English common law. This framework is widely recognized internationally, making it easier to enforce contracts, manage cross-border transactions, and maintain credibility with global stakeholders. 

3. Succession and Estate Planning 

Passing wealth to the next generation is rarely a simple process, especially across borders. In the UK, inheritance can involve prolonged probate procedures, high legal costs, and significant tax liabilities. For families with international assets, these challenges multiply. 

In the UAE, legal and ownership frameworks allow for arrangements where control of an asset can change hands without the need to sell it outright, which helps reduce delays and administrative complexity. These frameworks can also be paired with governance tools such as family constitutions, trusts, or foundations to ensure that decision-making and asset management align with the family’s long-term vision. 

4. Access to the UAE Golden Visa and Lifestyle Benefits 

The UAE’s Golden Visa program grants long-term residency to property investors who meet specific thresholds, currently a minimum property value of AED 2 million. Qualifying assets can be residential or, in certain cases, commercial, provided they meet the valuation criteria and other eligibility requirements. 

This residency pathway offers a range of advantages, including: 

  • Stability for the entire family, with access to world-class education and healthcare 
  • Independence from local sponsorship requirements, allowing greater personal and business freedom 
  • Full access to UAE banking and investment opportunities 
  • Long-term planning certainty, with visas valid for up to 10 years and renewable 

For UK families moving to the UAE, the Golden Visa creates not only a secure legal foothold in the country but also the flexibility to live, work, and invest in one of the region’s most dynamic markets. 

5. Market Opportunity and Diversification 

Dubai’s property market has consistently outperformed many Western markets in recent years. Prime villa prices rose by almost 94% between 2020 and 2024, and rental yields often average 7–8%, compared to the UK’s 3–5%. 

For UK families, investing in UAE real estate offers: 

  • Exposure to a fast-growing, globally attractive market 
  • A hedge against volatility in the UK property sector 
  • Diversification into a region with a currency pegged to the US dollar, providing exchange rate stability 
  • Opportunities across both residential and commercial property segments 

6. Compliance and Global Credibility 

Ownership and holding structures available in the UAE’s ADGM and DIFC operate under internationally recognized regulatory frameworks that emphasize transparency and robust governance. These frameworks: 

  • Strengthen investor confidence when engaging with global stakeholders 
  • Streamline due diligence processes for banks and financial institutions 
  • Ensure high standards of corporate governance and clear reporting practices 

7. Flexibility in Ownership and Control 

UAE property ownership arrangements can be tailored to accommodate different needs, such as: 

  • Dividing benefits and responsibilities clearly among multiple family members 
  • Allocating decision-making authority through defined voting rights 
  • Allowing ownership interests to be transferred or sold without affecting the underlying property title 

How MS Can Help the UK families moving to the UAE 

At MS, we specialize in guiding families through every stage of their UAE journey, from initial exploration to full integration. Our expertise spans wealth structuring, succession planning, and residency solutions, ensuring your move is not only seamless but strategically aligned with your long-term goals. 

We combine deep knowledge of Dubai and Abu Dhabi’s regulatory landscapes with an understanding of the unique priorities of UK families. Whether it’s establishing the right corporate or ownership structure, navigating property investments, or ensuring compliance with local and international frameworks, our multidisciplinary team delivers solutions tailored to protect and grow your assets. 

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Your First Corporate Tax Return Filing in the UAE: Deadlines, Rules & Penalties 

The Essentials: First Corporate Tax Return Filing in the UAE 

  • Deadline: 30 Sept 2025 (for FY Jan–Dec 2024). 
  • Who Files: Mainland & Free Zone companies, foreign PEs, and individuals with >AED 1M turnover. 
  • Rates: 0% up to AED 375K, 9% above AED 375K, 0% for Qualifying Free Zone income. 
  • Penalties: AED 500/month (first year), AED 1,000/month after, plus 14% interest. 
  • Key Prep: TRN active, audited/IFRS accounts, supporting docs, transfer pricing records (if relevant). 

The UAE’s introduction of Corporate Tax marks a new chapter in the country’s business landscape and 2025 is when theory turns into practice. For thousands of businesses, this year will bring their first Corporate Tax return filing in the UAE. 

Your first filing sets the tone for how your business will approach tax compliance in the years ahead. A rushed or inaccurate submission can lead to costly penalties, while a well-prepared return can protect your reputation, potential tax efficiencies, and build confidence with regulators. 

1. Key Filing Deadline 

For businesses whose financial year runs from 1 January 2024 to 31 December 2024, the first corporate tax return filing in the UAE must be submitted on or before 30 September 2025. This 9-month post-year-end window is fixed by the Federal Tax Authority (FTA). 

If your financial year does not follow the calendar year, your filing deadline will be different. Always confirm your entity’s exact due date through the EmaraTax portal. 

2. Who Must File a Return? 

You must file if you are: 

  • Mainland companies operating in the UAE. 
  • Free Zone companies, including those enjoying the 0% rate on Qualifying Income (must still file to maintain status). 
  • Foreign companies with a Permanent Establishment in the UAE. 
  • Natural persons carrying on a business, with annual turnover exceeding AED 1 million in 2024. 

3. Corporate Tax Rates to Remember 

  • 0% rate on taxable income up to AED 375,000. 
  • 9% rate on taxable income above AED 375,000. 
  • 0% rate for Qualifying Free Zone income (subject to substance and compliance requirements). 

Even if you fall entirely under the 0% bracket, you must still file your return. 

4. Consequences of Missing the Deadline 

Failing to submit your first corporate tax return filing in the UAE on time can result in: 

Administrative Penalties: 

  • AED 500 per month for the first 12 months of delay. 
  • AED 1,000 per month thereafter. 

Interest Charges: 14% per year on unpaid tax, calculated monthly from the due date. 

Increased Audit Risk: Late filings can draw greater scrutiny from the FTA. 

Compliance Impact: Non-compliance may affect your ability to obtain clearances, licenses, or maintain Free Zone benefits. 

5. Essential Preparations Before Filing 

To ensure smooth submission, start working on the following now: 

A. Registration Check 

  • Verify your entity is correctly listed on the EmaraTax portal. 

B. Financial Statement Readiness 

  • Prepare audited (or IFRS-compliant) financial statements for the tax period. 
  • Ensure they reflect all tax adjustments, such as non-deductible expenses or exempt income. 

C. Supporting Documents 

  • Invoices, contracts, and bank statements. 
  • Records of related-party transactions for transfer pricing compliance. 
  • Proof for exemptions (e.g., qualifying investment income). 

D. Transfer Pricing Disclosures 

  • If your business transacts with related parties or connected persons: 
  • Prepare the Transfer Pricing Disclosure Form for submission with your return. 
  • Maintain Local File and Master File documentation if applicable thresholds are met. 

Practical Tips for Your First Corporate Tax Return Filing in the UAE 

  • Start Early: Leaving filing to the last week increases error risk and may delay FTA portal acceptance. 
  • Use the EmaraTax Portal Efficiently: Familiarize yourself with its navigation and upload requirements in advance. 
  • Plan for Tax Payment: Have funds ready to pay any tax due at the time of filing to avoid interest charges. 
  • Seek Professional Support: A qualified tax partner can ensure your return is accurate, compliant, and penalty-free. 

How Can MS Help in the First Corporate Tax Return Filing in the UAE? 

Your first corporate tax return filing in the UAE is a chance to set the right compliance standards. MS handles it end-to-end: preparing accurate financials, managing EmaraTax submissions, meeting deadlines, and identifying savings opportunities. Our expertise ensures full compliance, reduces risk, and keeps you penalty-free. 

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Preparing Heirs to Lead: Ensuring Generational Wealth Continuity with Foundation Setup in DIFC 

The Essentials 

Most wealth transitions fail because the next generation isn’t ready to lead and carry the legacy. What they need is a structure that supports not just asset transfer, but leadership, clarity, and continuity. Foundation setup in DIFC are fast becoming the solution of choice for families in the region, offering a robust legal framework that secures your legacy and empowers your heirs.  

Across the Gulf and beyond, families are facing a defining moment: a generational handover of unprecedented scale and risk. While structures are in place to protect wealth from external threats, it’s often the internal gaps that cause the most damage. Unprepared heirs, unclear succession plans, and a lack of shared purpose can quietly unravel what took decades to build. 

As families look to future-proof their legacy, Foundation setup in DIFC is emerging as a strategic solution for preparing the next generation to lead with clarity, confidence, and purpose. 

In this blog, we examine the very real risks of inheritance without preparation, and how Foundation setup in DIFC can act as a bridge between generations, aligning governance with growth, and values with vision. 

The Real Risk: Inheritance Without Preparation 

Globally, studies consistently show that over 70% of wealth transfers fail by the second generation, and nearly 90% by the third. But the failures aren’t because of taxes or investment losses, they’re due to breakdowns in trust, governance, communication, and preparedness. 

The common risks include: 

  • Unprepared heirs who lack financial or governance literacy 
  • Conflicts among siblings or extended family 
  • Absence of a shared vision or family purpose 
  • Overreliance on individual decision-makers without institutional support 
  • Poorly structured succession plans leading to regulatory or tax complications 

The greatest risk to family wealth is the mismanagement from within. 

Why Next-Gen Readiness Can’t Wait? 

Today’s heirs are growing up in a vastly different world, one shaped by rapid innovation, global volatility, and shifting values. Many have global educations, diverse ambitions, and a desire to make meaningful impact. But without guidance, this independence can turn into fragmentation. 

If families fail to engage and equip the next generation early, they risk more than just financial erosion. They risk losing the very cohesion and vision that built the wealth in the first place. 

Foundation Setup in DIFC: A Structured Bridge Between Generations 

The DIFC Foundation is emerging as one of the most effective vehicles to proactively manage this generational shift. Far beyond a legal holding structure, it offers a governance-first approach to succession, giving families a platform to educate, empower, and engage heirs with clarity and control. 

Here’s how Foundation setup in DIFC help mitigate generational risks: 

  • Defined Governance: By separating legal ownership from beneficial interest, families avoid power struggles and maintain clear oversight. 
  • Ongoing Control: Founders can set conditions for distributions, decision-making rights, and governance succession. 
  • Multi-Generational Representation: Family members can be involved through advisory councils or mentorship programs, creating a space for learning before leading. 
  • Purpose Alignment: Foundations allow families to articulate their mission, whether philanthropic, investment-led, or legacy-driven, giving heirs a cause, not just capital. 

Turning the Foundation into a Learning Institution 

One of the most underestimated uses of a DIFC Foundation is as a real-world leadership lab for the next generation. Through structured involvement, such as shadowing the council, contributing to philanthropic efforts, or helping manage investment portfolios, heirs learn governance, accountability, and strategic thinking in practice. 

Many families also integrate custom education plans, covering: 

  • Investment fundamentals and risk management 
  • Fiduciary responsibilities and ethics 
  • Impact investing and social responsibility 
  • Legal, regulatory, and tax frameworks 

Rather than passively receiving wealth, the next generation becomes actively engaged in stewarding it. 

Foundation Setup in DIFC: Embedding Values, Not Just Structures 

A foundation is only as strong as the values it reflects. DIFC Foundations provide the opportunity to formalize family principles and long-term goals helping heirs connect emotionally and intellectually with the legacy they are inheriting. 

Whether the goal is preserving a family business, supporting charitable missions, or fostering entrepreneurial innovation, the structure becomes a living expression of the family’s identity.  

Foundation Setup in DIFC with MS: Your Partner in Preparing the Next Generation 

At MS, we support families in using Foundation setup in DIFC as strategic vehicles for preparing the next generation. Our team offers end-to-end support, from foundation formation and tailored governance frameworks to next-gen involvement and ongoing advisory. We help you embed purpose, ensure continuity, and equip future heirs with the tools to structure best. 

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Featured

MS Group Launches ‘Dot&’ to Deliver Integrated Advisory, Talent & Technology Services Across the GCC 

The new standalone brand reflects the firm’s commitment to delivering integrated, future-facing solutions in a rapidly transforming region. 

MS Group, a leading corporate and professional services firm in the GCC, today introduced Dot&, a new standalone brand that brings together its advisory, talent resourcing, and technology capabilities under one unified identity. 

The launch of Dot& reflects MS Group’s response to the structural shifts redefining how institutions grow, from post-pandemic realignment to accelerating investment in non-oil sectors, digital infrastructure, and talent-driven economies. Built on the firm’s track record of multidisciplinary execution, Dot& is designed to support clients to move with greater agility through cross-functional, and future-ready solutions. 

“We’re operating in an environment where client challenges are no longer isolated, they’re interdependent, shaped by globalization, technology shifts, and increasing demand for growth with precision,” said Mohammed Shafeek, Founder and CEO of MS Group.  

“With the launch of Dot&, we’re creating a dedicated brand to meet those needs head-on. Together, MS and Dot& blend the strength of a legacy firm with the focus of a specialist brand, supporting our clients across strategy, leadership, and innovation.” 

The name Dot& symbolizes the firm’s belief that every outcome starts with a clear point, and scales through connection. The “dot” marks the starting point of transformation; the “&” represents the firm’s role in connecting strategy with action, talent with opportunity, and ambition with results. 
 
As the Global South rises, the GCC is fast becoming a strategic hub, investing in non-oil sectors, digital infrastructure, and knowledge industries. Public and private institutions are rethinking their models, drawing global capital, and building national talent pipelines. 

Against this backdrop, Dot& serves as a strategic partner, helping institutions translate ambition into action through its core capabilities in leadership, growth, and change. The brand reflects a growing demand for integrated models that move in step with the region’s evolving priorities. 
 
“Dot& was shaped by what we kept hearing from the ground: the need for sharper insight, faster action, and deeper accountability”, said Rajas Basheer, Head of M&A and Deals at Dot&. 

 
“We’ve always worked closely with clients, not just advising from a distance, but building alongside them,” said Akhil Vijayan, Head of Executive Search at Dot&. “With Dot&, we’ve shaped a platform that reflects what the region really needs right now: relevant insight, hands-on implementation, and leadership that fits the moment. Our teams understand the landscape because we’re in it and that makes a real difference when the stakes are high.” 

Dot& is structured for regional realities, combining contextual intelligence, implementation depth, and on-ground capability. It is a long-term investment in measurable outcomes for leaders shaping the Gulf’s next era of growth. 

About MS Group  

MS is a corporate and professional service provider that brings together a team of multidisciplinary professionals to offer expertise in corporate, compliance, advisory, tax accounting, and executive search services to private and international clients. With 50+ professionals across four offices, including a strong UAE and Qatar presence, MS helps private clients, corporates, and institutions take bold actions that accelerate growth across the Gulf. 

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Blogs

The Benefits of DIFC DEWS Are Reshaping Employee Loyalty. Are You Paying Attention? 

As global business practices evolve, so do expectations around employee benefits and financial security. In line with its commitment to innovation and world-class governance, the Dubai International Financial Centre (DIFC) introduced the DIFC Employee Workplace Savings (DEWS) Plan – a first-of-its-kind initiative in the region that transforms how end-of-service benefits are structured and managed. 

Replacing the legacy gratuity model with a modern, funded, and professionally managed savings plan, DEWS offers a secure, transparent, and globally aligned alternative for both employers and employees. It’s a structural evolution designed to enhance financial predictability, boost employee engagement, and reinforce DIFC’s position as a leading international financial hub. 

This article explores the key benefits of DIFC DEWS, outlining how it improves financial outcomes, aligns with global best practices, and su0pports a more resilient and future-ready workforce in the DIFC. 

A Paradigm Shift from Gratuity to Workplace Savings 

The traditional end-of-service gratuity model, long used across the region, operated as a post-employment benefit accrued by the employer over time. While it served its purpose in the past, the approach typically involved keeping the liability on the company’s books without dedicated, real-time funding. As businesses and workforces became more dynamic and globally integrated, this model began to pose challenges in terms of cash flow planning, risk management, and long-term financial predictability especially during times of economic volatility or organizational change. 

In response to these challenges, the DIFC introduced the DEWS regime – a funded defined contribution plan. Among the many benefits of DIFC DEWS is the shift from employer-held liabilities to monthly contributions into an independent trust managed by a regulated third-party administrator. This structure offers greater protection, improves financial governance, and enhances long-term retirement security for employees. 

Benefits of DIFC DEWS for Employers 

1. Reduced Financial Risk 

DEWS shifts the liability from being an unfunded balance sheet risk to a monthly-funded obligation. This not only mitigates financial unpredictability but also ensures that employee entitlements are protected regardless of the company’s future performance. 

2. Cash Flow Clarity and Predictability 

Employers make a fixed monthly contribution depending on the length of service. This improves budgeting accuracy and removes the shock of large gratuity payouts upon employee exit. 

3. Outsourced Administration 

The scheme is managed by professional trustees and administrators. This means companies no longer have to worry about managing complex internal gratuity tracking systems or regulatory updates on their own. 

4. Improved Employer Branding 

Offering a globally-aligned savings plan positions companies as forward-thinking and employee-centric. DEWS has become an essential component of an attractive HR package, especially for multinational talent familiar with retirement benefits in developed markets. 

Benefits of DIFC DEWS for Employees 

1. Security and Ownership 

Unlike the old gratuity system, where employees had to wait until termination to access benefits, DEWS gives employees ownership from day one. Contributions are made monthly into their personal DEWS account and held in trust, legally separate from their employer’s assets. 

2. Portability Within DIFC 

If employees move between DIFC employers, their DEWS savings move with them, ensuring continuity in retirement planning and reducing the hassle of lump-sum transitions or lost benefits. 

3. Investment Control and Growth 

Employees can choose from a range of professionally managed investment options, tailored to different risk appetites. Whether they prefer low-risk capital preservation or more aggressive growth funds, DEWS gives them flexibility. Among the key benefits of DIFC DEWS is this investment choice empowering employees to align their retirement savings with their personal financial goals and risk tolerance. 

4. Voluntary Contributions 

Beyond mandatory employer contributions, employees can top up their savings voluntarily, allowing them to build a stronger financial foundation for retirement or long-term goals. This cultivates a culture of proactive financial planning. 

5. Transparent, Digital Access 

With a user-friendly online dashboard, employees can track contributions, investment returns, and account balances in real-time bringing transparency and engagement into their savings journey. 

Broader Economic and Governance Benefits of DIFC DEWS 

  • Aligning with Global Best Practices 

DEWS reflects a growing trend in global financial hubs moving away from end-of-service gratuities towards defined contribution retirement-style systems. The benefits of DIFC DEWS extend beyond compliance as they strengthen DIFC’s position as a forward-looking jurisdiction focused on regulatory innovation and employee welfare. 

  • Promoting Financial Wellness 

By encouraging long-term savings and empowering employees with investment tools, DEWS supports the financial resilience of the workforce. This, in turn, leads to improved employee morale, retention, and productivity. 

  • Strengthening Regulatory Oversight 

DEWS is governed by an independent master trust structure, offering robust fiduciary oversight and regulatory compliance. This ensures all contributions are protected, invested responsibly, and transparently reported. 

How MS Can Help? 

At MS, we simplify your transition to the DEWS Plan and ensure ongoing compliance with DIFC requirements. From onboarding and regulatory reporting to employee communication and benefit optimization, we provide end-to-end support tailored to your business needs. With deep DIFC expertise and a proactive advisory approach, MS helps you unlock the full benefits of DIFC DEWS for both your team and your bottom line. 

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Blogs

Ministry of Finance Announces Tax Depreciation in the UAE for Fair Value Investment Properties 

The UAE Ministry of Finance (MoF) has enacted a pivotal Ministerial Decision, introducing new guidelines for tax depreciation in the UAE on investment properties held at fair value. The decision aims to align the treatment of investment properties with Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses, providing clarity and parity for property owners under the corporate tax regime. 

Tax Depreciation in the UAE for Fair Value Investment Properties: Key Highlights of the Decision 

  1. Eligibility for Tax Depreciation: 
    Taxpayers who hold investment properties (excluding land) on a fair value basis, and who opt for the “realisation basis,” can now elect to deduct tax depreciation in the UAE from their taxable income. This deduction was previously only available to those using a historical cost basis. 
  1. Calculation of Depreciation Deduction: 
    The annual tax depreciation allowance is set as the lower of: 
  • The tax written down value of the investment property at the beginning of the Tax Period, or 
  • 4% of the original cost of the investment property, 
  • Calculated for each 12-month tax period, with pro-rata adjustments where applicable for partial periods. 
  1. Application Across Timeframes: 
    The deduction is open to taxpayers who held investment properties before or after the introduction of corporate tax. This ensures inclusivity across different tax years, promoting continuity and fairness. 

Election Requirements and Process for Tax Depreciation in the UAE 

  • Irrevocable Election Needed: 
    Taxpayers wanting to benefit from this provision must make an irrevocable election in their first tax period beginning on or after January 1, 2025, in which they hold investment property. This election will then apply to all investment properties held by the taxpayer going forward. 
  • Realisation Basis Election Window: 
    Recognizing that the realisation basis is usually chosen at the start of a taxpayer’s interaction with the regime, the Decision provides an exceptional opportunity for those who have not yet opted in to do so during their initial relevant tax period. 

Tax Depreciation in the UAE for Fair Value Investment Properties: Clarity and Guidance for Property Transfers and Construction 

The Decision clarifies the precise value upon which tax depreciation in the UAE claims may be based, including scenarios where: 

  • Investment property is transferred between related or unrelated (third) parties. 
  • Future acquisitions of investment property not currently held by the taxpayer are also covered under the Decision. 

This explicit guidance helps ensure all taxpayers can accurately assess compliance obligations and fairly benefit from the regime. 

Ensuring Parity and Tax Neutrality 

With these changes, parity is established between: 

  • Taxpayers who use historical cost and can already deduct accounting depreciation, and 
  • Those using fair value accounting, who are now similarly permitted tax depreciation. 

This promotes the principles of tax neutrality and equity, ensuring a level playing field in line with international best practices in corporate taxation. 

Provisions for Claw-back and Compliance  

The new rules also define when a reversal of tax depreciation in the UAE might occur, including circumstances beyond the simple disposal of an investment property. This ensures taxpayers remain aware of potential liabilities and maintain sound records for compliance purposes. 

The Ministry’s commitment is clear: to foster an equitable and transparent tax climate in the UAE, offering certainty for investment property owners and enhancing the country’s appeal for both local and international investors. 

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