Redomiciliation — UAE Tax Updates

Redomiciliation (also called company continuation) allows an existing company to transfer its seat to another jurisdiction while preserving its legal identity, rather than dissolving and re-establishing. Several UAE jurisdictions — including ADGM, DIFC, RAK ICC, and DMCC — provide for inward (and in some cases outward) continuation, subject to their own requirements and the rules of the origin jurisdiction. Redomiciling into the UAE also brings a company within the UAE’s tax and substance framework. This hub tracks developments affecting redomiciliation into and out of UAE jurisdictions, and explains the practical and regulatory considerations.

Latest updates