{"id":8116,"date":"2025-05-13T19:44:57","date_gmt":"2025-05-13T17:44:57","guid":{"rendered":"https:\/\/dubai-business-consulting.ae\/tax-advice\/"},"modified":"2026-01-29T18:09:24","modified_gmt":"2026-01-29T17:09:24","slug":"tax-advice","status":"publish","type":"page","link":"https:\/\/dubai-business-consulting.ae\/en\/services\/tax-advice\/","title":{"rendered":"TAX CONSULTANCY DUBAI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8116\" class=\"elementor elementor-8116 elementor-2243\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c53fee e-flex e-con-boxed e-con e-parent\" data-id=\"c53fee\" data-element_type=\"container\" data-e-type=\"container\" id=\"features\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2ff16e08 e-con-full e-flex e-con e-child\" data-id=\"2ff16e08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b948e0d e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"7b948e0d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\n\t\t<div class=\"elementor-element elementor-element-363f985e e-con-full e-flex e-con e-child\" data-id=\"363f985e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-39694ca8 e-con-full e-flex e-con e-child\" data-id=\"39694ca8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8181c4 elementor-invisible elementor-widget elementor-widget-global elementor-global-6283 elementor-widget-heading\" data-id=\"a8181c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/dubai-business-consulting.ae\/vorteile\/\">Warum DBC<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b4dc5f5 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7b4dc5f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:350}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Your competent tax consultancy in Dubai<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65a10a54 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"65a10a54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We provide comprehensive tax advice for Dubai and the UAE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-664d3f5 e-con-full e-flex e-con e-child\" data-id=\"664d3f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9977c54 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"9977c54\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77338b4 elementor-widget elementor-widget-heading\" data-id=\"77338b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"#dba\">Avoidance of double taxation (DE, AT, CH vs. UAE)\nGermany: No double taxation agreement\n<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-745c05b e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"745c05b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55d9510e elementor-widget elementor-widget-heading\" data-id=\"55d9510e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"#Unternehmensbesteuerung\">Advice on corporate taxation in the United Arab Emirates<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d4499cf e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"5d4499cf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1223bccd elementor-widget elementor-widget-heading\" data-id=\"1223bccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"#steuerfrei\">Tax exemption in Dubai<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21c74f6 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"21c74f6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d6bb88 elementor-widget elementor-widget-heading\" data-id=\"2d6bb88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"#einkuenfte\">International structuring of income and investments\n<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a904b8c e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"4a904b8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;500&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79fe7e0a elementor-widget elementor-widget-heading\" data-id=\"79fe7e0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"#steuer-faq\">FAQ<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d00a194 elementor-widget elementor-widget-menu-anchor\" data-id=\"d00a194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"steuerfrei\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34768202 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34768202\" data-element_type=\"section\" data-e-type=\"section\" id=\"scroll-end\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-543c8628\" data-id=\"543c8628\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-70d2433b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70d2433b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-29d111f4\" data-id=\"29d111f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70d4b1a2  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"70d4b1a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/dubai-business-consulting.ae\/en\/dubai-taxes\/\">Tax exemption in Dubai  \n<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d98b96c elementor-widget elementor-widget-heading\" data-id=\"d98b96c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Dubai as a tax-free environment for private individuals and entrepreneurs: recognizing opportunities, avoiding tax repercussions<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff8002 elementor-widget elementor-widget-text-editor\" data-id=\"1ff8002\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><p><span style=\"font-weight: 400;\">The United Arab Emirates has been considered a tax haven for private individuals and companies for many years &#8211; and rightly so. In Dubai there are   <\/span><b>No income tax for natural persons<\/b><span style=\"font-weight: 400;\">, <\/span><b>no capital gains tax<\/b><span style=\"font-weight: 400;\">, <\/span><b>no inheritance tax<\/b><span style=\"font-weight: 400;\"> and <\/span><b>no withholding tax on dividends, interest or royalties<\/b><span style=\"font-weight: 400;\">. Company profits up to an annual profit of AED 375,000 (approx. EUR 94,000) are also exempt.  <\/span><b>completely tax-free<\/b><span style=\"font-weight: 400;\">above that a moderate <\/span><b>moderate corporation tax rate of 9 % applies<\/b><span style=\"font-weight: 400;\">. <\/span> <\/p><p><span style=\"font-weight: 400;\">A central issue is the <\/span><b>determination of tax residency in Dubai<\/b><span style=\"font-weight: 400;\">. In order for the UAE to be recognized as your new tax residence, certain requirements must be met. These include a valid residence permit (residence visa), a local residential address <\/span><b>local residential address<\/b><span style=\"font-weight: 400;\">regular residence in the country and, in the case of business owners <\/span><b>operational substance<\/b><span style=\"font-weight: 400;\"> in the form of business premises, local employees or active management.<\/span><\/p><p><span style=\"font-weight: 400;\">At the same time, it is important to avoid tax repercussions &#8211; especially from the home country. This means for people who were previously resident in Germany: Only if   <\/span><b>the unlimited tax liability in Germany has been effectively terminated<\/b><span style=\"font-weight: 400;\"> and <\/span><b>no extended limited tax liability according to \u00a7 2 AStG<\/b><span style=\"font-weight: 400;\"> applies, you actually benefit from the UAE tax exemption.<\/span><\/p><p><span style=\"font-weight: 400;\">As there has no longer been a double taxation agreement (DTA) between Germany and the United Arab Emirates since the end of 2021, particular caution is required. Germany can still record certain income &#8211; even if you formally reside in Dubai. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3e52f3ca\" data-id=\"3e52f3ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-113223c9 bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"113223c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t01 - Tax consultancy Dubai\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tTypical risk factors\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continued residence or key authority in Germany<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">economic interests such as real estate, management positions or shareholdings<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect or retroactively contestable contractual arrangements<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2346773d bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"2346773d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t02 - Tax consultancy Dubai\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tOur performance promise:\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examination and establishment of tax residency in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Development of legally compliant residential and corporate structures<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoidance of tax repercussions in Germany and other countries<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax optimization of capital gains, gifts and current income<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ongoing support and adaptation to changes in the legal situation<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39623000 bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"39623000\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t03 - Tax consultancy Dubai\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tCorporate taxation\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Classification of free zone and mainland companies in the UAE corporate tax law, registration &amp; obligations.<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-750f0a6d e-flex e-con-boxed e-con e-parent\" data-id=\"750f0a6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4b480afa e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4b480afa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomOutUp&quot;,&quot;animation_delay&quot;:&quot;240&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ffc9d79 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"6ffc9d79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/dubai-business-consulting.ae\/en\/portfolio\/nyikolaj-szmolenkov\/\">Nyikolaj Szmolenkov M.A.<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4da157c5 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4da157c5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomOutUp&quot;,&quot;animation_delay&quot;:&quot;240&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf63a2f elementor-widget elementor-widget-image\" data-id=\"2bf63a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2026\/01\/4-1.svg\" title=\"4\" alt=\"4\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4d1c31 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d4d1c31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Your contact for tax advice in DUBAI AND THE UAE\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e856a7 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6e856a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/dubai-business-consulting.ae\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc28cc8 e-flex e-con-boxed e-con e-parent\" data-id=\"fc28cc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80dfa10 elementor-widget elementor-widget-menu-anchor\" data-id=\"80dfa10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"Corporatetaxation\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-section elementor-top-section elementor-element elementor-element-eae6a68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eae6a68\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-524ff9e3\" data-id=\"524ff9e3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-319d0bfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"319d0bfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-646d94ce\" data-id=\"646d94ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ca38218 elementor-widget__width-auto elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7ca38218\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInUpLeft&quot;,&quot;_animation_delay&quot;:250}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Our mission<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e3d4876 ui-e-a-animate elementor-invisible elementor-widget elementor-widget-highlighted-text\" data-id=\"1e3d4876\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInUpLeft&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"highlighted-text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <h2 class=\"ui-e--highlighted-text\">\n            <span class=\"ui-e-headline-text elementor-repeater-item-911f834\">Exit taxation<\/span><span class=\"ui-e-headline-text elementor-repeater-item-60922a8 ui-e-headline-color\">\n\t\t\t\t\t\t\t\t\t<span class=\"whitespace\"><\/span>\n                                    <span>\n                                        <span class=\"ui-e-headline-text ui-e-headline-highlighted\">\u2013<\/span><span class=\"uicore-svg-wrapper\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><\/svg><\/span><\/span> <span class=\"whitespace\"> <\/span><\/span><span class=\"ui-e-headline-text elementor-repeater-item-01b7d7e\">Avoid loads,<\/span><span class=\"ui-e-headline-text elementor-repeater-item-ea296bf ui-e-headline-color\">\n\t\t\t\t\t\t\t\t\t<span class=\"whitespace\"><\/span>\n                                    <span>\n                                        <span class=\"ui-e-headline-text ui-e-headline-highlighted\">Protect assets<\/span><span class=\"uicore-svg-wrapper\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><\/svg><\/span><\/span> <span class=\"whitespace\"> <\/span><\/span>        <\/h2>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-288ecec0 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"288ecec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInUpLeft&quot;,&quot;_animation_delay&quot;:350}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The so-called <\/span><b>exit taxation<\/b><span style=\"font-weight: 400;\">  (\u00a7 6 AStG) is one of the most significant tax hurdles when leaving Germany &#8211; especially for entrepreneurs and GmbH shareholders. Anyone who moves their tax residence abroad and in doing so   <\/span><b>holds significant shareholdings in corporations<\/b><span style=\"font-weight: 400;\"> (at least 1% within the last five years) must, under certain conditions, pay tax on the hidden reserves of this participation as if he had sold it. <\/span><b>as if they had sold them<\/b><span style=\"font-weight: 400;\">. A purely fictitious tax without actually generating liquidity &#8211; often with considerable financial consequences.<\/span><\/p><p><span style=\"font-weight: 400;\">But there are solutions. The exit tax can be   <\/span><b>avoid, postpone or significantly reduce<\/b><span style=\"font-weight: 400;\">if structured at an early stage. DBC will show you legal, tax-audited structuring options that will protect your assets while allowing you to remain flexible internationally.  Take advantage of our tax advice in Dubai and the UAE.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2efb60a2\" data-id=\"2efb60a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea214be elementor-widget elementor-widget-image\" data-id=\"ea214be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"563\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-2.jpg\" class=\"attachment-large size-large wp-image-6923\" alt=\"Steuerberatung Dubai\" srcset=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-2.jpg 900w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-2-300x188.jpg 300w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-2-768x480.jpg 768w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-2-650x407.jpg 650w\" sizes=\"(max-width: 900px) 100vw, 900px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-a387a60 elementor-widget elementor-widget-heading\" data-id=\"a387a60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Our tax consulting strategies to minimize the exit tax:\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f7828ae elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"f7828ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-13f4034e\" data-id=\"13f4034e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42f5c1e2 bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"42f5c1e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/digital-marketing-icon-15.webp\" class=\"attachment-full size-full\" alt=\"Early structuring of the corporate structure in the UAE\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tEarly structuring of the corporate structure in the UAE\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Through the targeted establishment of an operational holding company in Dubai (e.g. LLC), investments can be held in a legally secure manner and at the same time benefit from the tax exemption there. A correctly structured Dubai holding company can receive income &#8211; such as dividends from a German GmbH &#8211; almost tax-free. The advantage: In Dubai    <\/span><b>no additional tax on dividends or capital gains.<\/b><span style=\"font-weight: 400;\"> is due.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-e882654\" data-id=\"e882654\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-31ae49df bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"31ae49df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img decoding=\"async\" width=\"80\" height=\"80\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/digital-marketing-icon-12.webp\" class=\"attachment-full size-full\" alt=\"  Use of the nesting privilege (Section 8b KStG)\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t  Use of the nesting privilege (Section 8b KStG)\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Distributions from a German corporation to a foreign holding company are generally taxable. However, if German tax law is complied with   <\/span><b>95 % of this income is tax-free<\/b><span style=\"font-weight: 400;\">only a flat-rate corporation tax of 5% remains (around 1.5%). Significant tax advantages can be realized through a legally secure holding structure. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6030b14d\" data-id=\"6030b14d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37bd03d9 bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"37bd03d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"80\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/digital-marketing-icon-14.webp\" class=\"attachment-full size-full\" alt=\"Application for deferral or remission of exit tax\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tApplication for deferral or remission of exit tax\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Under certain conditions, an application for deferral can be made, currently possible when moving to EU\/EEA countries. When moving to third countries such as Dubai, additional requirements must be met, e.g. security deposits or prohibitions on utilization.  <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3a02bcf elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"3a02bcf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a7ca6a5\" data-id=\"a7ca6a5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3914574 bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"3914574\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/digital-marketing-icon-13.webp\" class=\"attachment-full size-full\" alt=\"  Transfer of shareholding before departure\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t  Transfer of shareholding before departure\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<span style=\"font-weight: 400;\">In selected cases, an early transfer of GmbH shares, for example to a domestic or foreign holding company, may make sense. This allows hidden reserves to be realized or hedged at an early stage.   <\/span>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-ecce3ce\" data-id=\"ecce3ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c0cd9b bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"0c0cd9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"313\" height=\"313\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2.png\" class=\"attachment-full size-full\" alt=\"Documentation\" srcset=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2.png 313w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-300x300.png 300w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/2-150x150.png 150w\" sizes=\"(max-width: 313px) 100vw, 313px\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tDocumentation\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Without a real economic presence in the UAE, there is a risk of being accused of having a sham registered office. It is therefore all the more important to document all assets and liabilities in a clean and structured manner and to pass them on to the responsible authorities. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7348152\" data-id=\"7348152\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973323d bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"973323d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"313\" height=\"313\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/5.png\" class=\"attachment-full size-full\" alt=\"Avoid retroactive effect\" srcset=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/5.png 313w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/5-300x300.png 300w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/5-150x150.png 150w\" sizes=\"(max-width: 313px) 100vw, 313px\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tAvoid retroactive effect\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Particular caution is required with shareholdings and license structures: If the departure is later classified as ineffective for tax purposes, there is a risk of retroactive tax claims.  <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-ead1626 ui-e-animation-marquee ui-e-fade-edges-yes ui-e-match-height-yes elementor-invisible elementor-widget elementor-widget-uicore-logo-carousel\" data-id=\"ead1626\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;5&quot;,&quot;slides_per_view_tablet&quot;:&quot;4&quot;,&quot;slides_per_view_mobile&quot;:&quot;2&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;animation_style&quot;:&quot;marquee&quot;,&quot;carousel_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;carousel_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;carousel_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;marquee_speed&quot;:5000,&quot;overflow_container&quot;:&quot;container&quot;}\" data-widget_type=\"uicore-logo-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"ui-e-carousel swiper\">\n            <div class='swiper-wrapper'>\n                        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/3-1.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-51.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-55.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/1.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/3-1.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"1000\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1.jpg\" class=\"attachment-full size-full\" alt=\" : \" srcset=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1.jpg 1000w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1-300x300.jpg 300w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1-150x150.jpg 150w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1-768x768.jpg 768w, https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/2-1-650x650.jpg 650w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-51.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"169\" height=\"119\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/13-e1749718900603.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/12.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-55.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/4.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/dubai-business-consulting.ae\/wp-content\/uploads\/2025\/06\/7.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a6264a7 e-con-full e-flex e-con e-parent\" data-id=\"3a6264a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-43383f62 e-flex e-con-boxed e-con e-child\" data-id=\"43383f62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;section_parallax_on&quot;:&quot;yes&quot;,&quot;section_parallax_x_value&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;section_parallax_value&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-200,&quot;sizes&quot;:[]}}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-95cea3b e-flex e-con-boxed e-con e-child\" data-id=\"95cea3b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11a4d086 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"11a4d086\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Arrange your free initial consultation now<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-279561b elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"279561b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;240&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>and find out how Dubai Business Consulting can support you with tax consulting in Dubai &amp; the UAE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66699e88 elementor-invisible elementor-widget elementor-widget-button\" data-id=\"66699e88\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;280&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/dubai-business-consulting.ae\/en\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"ti ti-email\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ff2336 e-flex e-con-boxed e-con e-parent\" data-id=\"3ff2336\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43a98a3 elementor-widget elementor-widget-menu-anchor\" data-id=\"43a98a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"purchases\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f18ace2 e-flex e-con-boxed e-con e-parent\" data-id=\"f18ace2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-de35c97 e-con-full e-flex e-con e-child\" data-id=\"de35c97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e52da2 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3e52da2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">International structuring of income and investments\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-491a9d5 e-con-full e-flex e-con e-child\" data-id=\"491a9d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5621c8 ui-e-animation-acc-basic ui-e-animation-ico-fade elementor-invisible elementor-widget elementor-widget-uicore-accordion\" data-id=\"d5621c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;collapsible&quot;:&quot;true&quot;,&quot;active_hash&quot;:&quot;no&quot;,&quot;accordion_animation&quot;:&quot;ui-e-animation-acc-basic&quot;}\" data-widget_type=\"uicore-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"ui-e-accordion\" >\n\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-1\" id=\"ui-e-establishing-and-utilizing-investments-abroad-correctly\">\n\n                    <h3 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Establishing and utilizing investments abroad correctly                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-establishing-and-utilizing-investments-abroad-correctly\" id=\"ui-e-acc-1\">\n                        <section class=\"av_textblock_section av-u35xvm-07dea2cd8ced783b416b5c06a63a1b27 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400;\">If you are involved in companies in Germany and abroad, the choice of the right legal form for the holding company is crucial for your taxation. In Dubai, for example, you can set up an LLC as a holding structure that not only benefits from low corporation tax (9% from around EUR 100,000 profit), but also receives tax-free dividends in Dubai. <\/span><\/p><p><span style=\"font-weight: 400;\">If this holding company is set up properly and meets the substance requirements of the UAE, it offers considerable advantages:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distributions from German GmbHs to a Dubai LLC can be forwarded almost tax-free (only approx. 1.5% flat-rate tax in accordance with \u00a7 8b KStG)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Dubai, no additional tax is payable on capital gains, neither on dividends nor on capital gains<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The holding company can serve as a central hub for international investments<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">We work with you to develop an investment structure that complies with both German and international tax law and concentrates your profits where they are least taxed.<\/span><\/p><\/div><\/section>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-2\" id=\"ui-e-optimize-income-geographically\">\n\n                    <h3 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Optimize income geographically                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-optimize-income-geographically\" id=\"ui-e-acc-2\">\n                        <section class=\"av_textblock_section av-maffdk3x-55b16b90ce2b4210a301c64394cbbde5 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400;\">Whether consulting fees, license income or investment income: With the right planning, income can be split between several countries without violating tax regulations. The key lies in the real entrepreneurial substance on site. <\/span><\/p><p> <\/p><p><span style=\"font-weight: 400;\">In Dubai, for example, this means:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Own office space, ideally in one of the renowned Free Zones<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local staff or management<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business activity that is economically traceable and documentable<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In this way, you create a structure that is not only tax-effective, but also resilient vis-\u00e0-vis tax authorities &#8211; and at the same time strengthens your international standing.<\/span><\/p><\/div><\/section>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-3\" id=\"ui-e-using-license-and-service-agreements-correctly\">\n\n                    <h3 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Using license and service agreements correctly                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-using-license-and-service-agreements-correctly\" id=\"ui-e-acc-3\">\n                        <section class=\"av_textblock_section av-ley88y-ab0a49dc98ecf0b0e72970c3a4baa3e2 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400;\">It is particularly common for internationally active entrepreneurs to transfer licenses, trademark rights or services within their own group of companies. With a clever contract design, you can transfer this income to where the tax burden is lowest. <\/span><\/p><p><span style=\"font-weight: 400;\">The following points are decisive here:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contracts must comply with the arm&#8217;s length principle, i.e. they must be calculated realistically and in line with market conditions<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rights should be transferred for an indefinite period in order to avoid withholding tax obligations (e.g. in Germany in accordance with Section 50a EStG)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It should be clear which company assumes which function (e.g. development, administration, utilization)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">We not only support you in drafting these contracts, but also ensure that they are correctly recorded for tax purposes in all countries concerned.<\/span><\/p><\/div><\/section>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-4\" id=\"ui-e-more-freedom-through-international-separation-of-functions\">\n\n                    <h3 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        More freedom through international separation of functions                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-more-freedom-through-international-separation-of-functions\" id=\"ui-e-acc-4\">\n                        <section class=\"av_textblock_section av-dld1z6-4ffa958485db67a60338fdbbb1a0ce63 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400;\">The more international your business activity, the more important the separation of economic functions becomes: Production in one country, distribution in another, administration and IP rights in a third.<\/span><\/p><p><span style=\"font-weight: 400;\">The result is not only attractive from a tax point of view, it also allows you to<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly delineate risks<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">directing profits to where they can be best utilized<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scale or sell the individual divisions independently of each other if required<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Our task is to set up these structures in a legally compliant manner &#8211; tailored to your industry, your markets and your personal goals.<\/span><\/p><p><br><br><\/p><\/div><\/section>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-5\" id=\"ui-e-double-taxation-agreements-dta\">\n\n                    <h3 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Double taxation agreements (DTA)                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-double-taxation-agreements-dta\" id=\"ui-e-acc-5\">\n                        <p><span style=\"font-weight: 400;\">Application and interpretation of the DTA between Germany and the UAE &#8211; with a focus on the avoidance of economic double taxation.<\/span><\/p>                    <\/div>\n\n                <\/div>\n                    <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb53955 e-flex e-con-boxed e-con e-parent\" data-id=\"fb53955\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a34d36b elementor-widget elementor-widget-menu-anchor\" data-id=\"a34d36b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"dba\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ce1fd9 e-con-full e-flex e-con e-parent\" data-id=\"6ce1fd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e25180f  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"e25180f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Avoidance of double taxation (DE, AT, CH vs. UAE):No double taxation agreement\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6e9c elementor-widget elementor-widget-text-editor\" data-id=\"2cc6e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Since December 31, 2021, there is no longer a double taxation agreement (DTA) between Germany and the UAE. This means that Germany can continue to access certain income, even if you have long since emigrated. Capital gains, managing director salaries, rental income and income from shareholdings are particularly affected.    <\/span><\/p><p>We help you to make optimum use of the advantages of the applicable double taxation agreements &#8211; so that your income is not taxed more than necessary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a001d82 e-con-full e-flex e-con e-parent\" data-id=\"a001d82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2ddffd elementor-position-right elementor-widget__width-initial elementor-widget-mobile__width-inherit bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"a2ddffd\" data-element_type=\"widget\" data-e-type=\"widget\" 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height=\"801\" preserveAspectRatio=\"xMidYMid meet\"><\/image><\/g><\/mask><\/g><\/g><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t02\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tAustria  \t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In contrast to Germany, Austria has an active double taxation agreement with the UAE that covers many types of income, such as dividends, interest, licenses and corporate profits. Double taxation is therefore largely avoidable here. <\/span><\/p><p><span style=\"font-weight: 400;\">For you this means<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income is generally only taxed in one of the two countries<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company profits, dividends, interest and royalty payments are clearly regulated and mostly preferential<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The agreement rules reliably protect you from double loads<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8bb0e elementor-position-right elementor-widget__width-initial elementor-widget-mobile__width-inherit bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none 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height=\"845\" preserveAspectRatio=\"xMidYMid meet\"><\/image><\/g><\/mask><\/g><\/g><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t03\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tSwitzerland\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Switzerland also has a modern double taxation agreement with the United Arab Emirates, which is closely based on the OECD Model Tax Convention. This effectively protects you from double taxation. However, this requires precise knowledge of the details:  <\/span><\/p><ul><li><span style=\"font-weight: 400;\">A lot of income, especially from business activities, is tax-free in Dubai and is exempt from taxation in Switzerland<\/span><\/li><li><span style=\"font-weight: 400;\">At the same time, the progression proviso applies in many cases &#8211; the tax-free income increases the tax rate on other taxable income<\/span><\/li><li><span style=\"font-weight: 400;\">The 183-day rule is decisive for determining residency<\/span><\/li><li style=\"list-style-type: none;\"> <\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a0f576 e-flex e-con-boxed e-con e-parent\" data-id=\"8a0f576\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce7599 elementor-widget elementor-widget-menu-anchor\" data-id=\"2ce7599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"steuer-faq\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11978893 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11978893\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ebf95a9\" data-id=\"5ebf95a9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89ecfad elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-initial  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"89ecfad\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5635d0fb elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5635d0fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Frequently asked questions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3781879e elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"3781879e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-3781879e\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-3781879e&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-is-dubai-really-tax-free\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"is-dubai-really-tax-free\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tIs Dubai really tax-free?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes &#8211; there is no income tax for private individuals in Dubai <\/span><b>no income tax<\/b><span style=\"font-weight: 400;\">, <\/span><b>no capital gains tax<\/b><span style=\"font-weight: 400;\">, <\/span><b>no inheritance tax<\/b><span style=\"font-weight: 400;\"> and <\/span><b>no withholding tax<\/b><span style=\"font-weight: 400;\">. Companies are subject to a corporate tax rate of 0% up to AED 375,000 profit and 9% above that.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-are-the-requirements-for-tax-residency-in-dubai\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"what-are-the-requirements-for-tax-residency-in-dubai\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat are the requirements for tax residency in Dubai?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">You need:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A valid <\/span><b>residence visa<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>local address<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>regular stay<\/b><span style=\"font-weight: 400;\"> in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Company substance<\/b><span style=\"font-weight: 400;\">if you run a business (e.g. office space, employees)<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-are-the-risks-despite-residing-in-dubai\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"what-are-the-risks-despite-residing-in-dubai\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat are the risks despite residing in Dubai?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The tax exemption only applies <\/span><b>only<\/b><span style=\"font-weight: 400;\">if the <\/span><b>unlimited tax liability in Germany<\/b><span style=\"font-weight: 400;\">  was effectively terminated. Particularly risky: <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Residence or key authority in DE<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shareholdings, real estate or management activities in DE<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect contract design with retroactive effect<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-when-does-my-tax-liability-in-germany-end\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"when-does-my-tax-liability-in-germany-end\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhen does my tax liability in Germany end?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">As soon as you <\/span><b>no residence<\/b><span style=\"font-weight: 400;\"> and <\/span><b>habitual residence<\/b><span style=\"font-weight: 400;\"> in Germany, your unlimited tax liability may end &#8211; please <\/span><b>supporting documents<\/b><span style=\"font-weight: 400;\"> and a <\/span><b>deregistration<\/b><span style=\"font-weight: 400;\"> are crucial.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-is-the-extended-limited-tax-liability-2-astg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"what-is-the-extended-limited-tax-liability-2-astg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is the extended limited tax liability (\u00a7 2 AStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This also applies <\/span><b>after moving away<\/b><span style=\"font-weight: 400;\">if you still have <\/span><b>still have significant economic interests<\/b><span style=\"font-weight: 400;\"> in Germany &#8211; e.g. through significant shareholdings, real estate or management activities.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-is-there-a-dta-with-austria-and-switzerland\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"is-there-a-dta-with-austria-and-switzerland\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tIs there a DTA with Austria and Switzerland?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Both countries have an active DTA with the UAE:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Income is regularly taxed in only one country<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Avoidance of double taxation<\/b><span style=\"font-weight: 400;\"> for dividends, interest, licenses, etc.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Switzerland: <\/span><b>Note the progression proviso<\/b><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d226fde elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"d226fde\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-d226fde\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-d226fde&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-needs-to-be-considered-with-capital-gains-and-gifts\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"what-needs-to-be-considered-with-capital-gains-and-gifts\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat needs to be considered with capital gains and gifts?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In Dubai, these are generally <\/span><b>tax free<\/b><span style=\"font-weight: 400;\">. In Germany, however  <\/span><b>Recourse<\/b><span style=\"font-weight: 400;\"> if contracts or residence conditions are incorrectly structured.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-is-exit-taxation-6-astg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"what-is-exit-taxation-6-astg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is exit taxation (\u00a7 6 AStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">When moving away <\/span><b>hidden reserves<\/b><span style=\"font-weight: 400;\">  in significant shareholdings (from 1 %) are taxed &#8211; even without a sale. A   <\/span><b>notional tax<\/b><span style=\"font-weight: 400;\"> on future profits.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-how-can-i-avoid-or-reduce-exit-tax\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"how-can-i-avoid-or-reduce-exit-tax\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tHow can I avoid or reduce exit tax?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Structuring via <\/span><b>Dubai holding company<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use of the <\/span><b>nesting privilege<\/b><span style=\"font-weight: 400;\"> (\u00a7 8b KStG)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transfer of shareholding<\/b><span style=\"font-weight: 400;\"> before departure<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application for deferral<\/b><span style=\"font-weight: 400;\"> (subject to conditions, especially for third countries)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoidance of retroactive arrangements<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-does-corporate-tax-now-apply-in-dubai\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"does-corporate-tax-now-apply-in-dubai\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDoes corporate tax now apply in Dubai?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes &#8211; since June 2023, the rates: <\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>0 %<\/b><span style=\"font-weight: 400;\"> up to AED 375,000 profit<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>9 %<\/b><span style=\"font-weight: 400;\"> from AED 375,001<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>15 %<\/b><span style=\"font-weight: 400;\"> for large corporations with &gt;EUR 750 million turnover (OECD minimum tax)<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-are-free-zone-companies-still-tax-privileged\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"are-free-zone-companies-still-tax-privileged\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tAre free zone companies still tax-privileged?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes &#8211; <\/span><b>if real substance<\/b><span style=\"font-weight: 400;\">  (offices, staff, operating activities). Without substance, there is a risk of losing tax privileges. <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-does-this-mean-for-my-contract-design\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"what-does-this-mean-for-my-contract-design\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat does this mean for my contract design?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Indefinite transfer of rights<\/b><span style=\"font-weight: 400;\"> avoid withholding tax<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Arm&#8217;s length principle<\/b><span style=\"font-weight: 400;\"> for license and service agreements<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clear allocation of functions and risks<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4cc359 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"c4cc359\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-c4cc359\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-c4cc359&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-do-i-have-to-keep-accounts\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"do-i-have-to-keep-accounts\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDo I have to keep accounts?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Yes &#8211; <\/span><b>double-entry bookkeeping<\/b><span style=\"font-weight: 400;\">  in accordance with IFRS or locally recognized standards is mandatory. Also   <\/span><b>Tax returns<\/b><span style=\"font-weight: 400;\"> and archiving are required by law.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-how-high-is-the-sales-tax-in-the-uae\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"how-high-is-the-sales-tax-in-the-uae\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tHow high is the sales tax in the UAE?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The regular <\/span><b>VAT rate is 5 %<\/b><span style=\"font-weight: 400;\">. Companies with a turnover of AED 375,000 or more per year must register. Cross-border services are often subject to special regulations (e.g. reverse charge). <\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-are-the-advantages-of-a-dubai-holding-company\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"what-are-the-advantages-of-a-dubai-holding-company\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat are the advantages of a Dubai holding company?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividends from German GmbHs can be <\/span><b>95 % tax-free<\/b><span style=\"font-weight: 400;\"> be received<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>No capital gains tax<\/b><span style=\"font-weight: 400;\"> in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>International tax optimization<\/b><span style=\"font-weight: 400;\"> through license models &amp; service contracts<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-is-the-nesting-privilege-section-8b-kstg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"what-is-the-nesting-privilege-section-8b-kstg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat is the nesting privilege (Section 8b KStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Profits from investments are <\/span><b>95 % tax-free<\/b><span style=\"font-weight: 400;\"> for German corporations &#8211; the remaining 5% is subject to corporation tax (approx. 1.5%).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-what-substance-requirements-apply-to-holding-companies\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"what-substance-requirements-apply-to-holding-companies\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWhat substance requirements apply to holding companies?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Own office in Dubai (ideally Free Zone)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local management or employees<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documented business activities<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-is-there-a-dta-between-germany-and-the-uae\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"is-there-a-dta-between-germany-and-the-uae\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tIs there a DTA between Germany and the UAE?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No &#8211; since 31.12.2021 <\/span><b>no longer<\/b><span style=\"font-weight: 400;\">. This means that Germany can continue to access certain income (e.g. capital gains, remuneration of managing directors).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Warum DBC Your competent tax consultancy in Dubai We provide comprehensive tax advice for Dubai and the UAE. Avoidance of double taxation [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7385,"parent":8128,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_mo_disable_npp":"","footnotes":""},"class_list":["post-8116","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/pages\/8116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/comments?post=8116"}],"version-history":[{"count":18,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/pages\/8116\/revisions"}],"predecessor-version":[{"id":10435,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/pages\/8116\/revisions\/10435"}],"up":[{"embeddable":true,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/pages\/8128"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/media\/7385"}],"wp:attachment":[{"href":"https:\/\/dubai-business-consulting.ae\/en\/wp-json\/wp\/v2\/media?parent=8116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}