Dubai Business Setup for German Founders 2026: The Treaty Expired in 2021 and Nobody Updated the Guides

There is no double taxation agreement between Germany and the United Arab Emirates. Not suspended, not awaiting ratification, not in negotiation. Nothing has been in force since 31 December 2021 [1][2].

The sequence is on the record. Germany notified the UAE on 14 June 2021 that it would not continue the 2010 income tax agreement. An extension was possible only if both states agreed before 30 June 2021. They did not. The agreement expired on 31 December 2021 and has not been renewed [2]. Germany does not appear on the UAE Ministry of Finance list of double taxation agreements at all [1], and it is absent from the practitioner treaty tables, which record 126 UAE agreements in force with Germany not among them [2].

Now read what is published for German founders in Dubai. Much of it still describes treaty relief, tie-breaker rules and certificates of residence applied under an agreement between the two states. There is no treaty, and the guides telling you otherwise describe a document that stopped operating four years ago. A founder planning on it is relying on an instrument that does not exist.

From 1 January 2022, a German taxpayer's position is governed by German domestic law alone [2]. That moves the important questions out of the UAE and into Germany, which is why this guide is built differently from every other nationality guide we publish.

Since 2013, BusinessDubai.ae has registered UAE companies for founders from Germany and across Europe, from Sharjah licences at about AED 5,750 to Dubai mainland structures with staff visas [10]. This guide covers what the missing treaty changes, what each route costs, and the point at which you need a German adviser rather than a UAE one.

Is there a double taxation agreement between Germany and the UAE in 2026?

Short answer: no. The 2010 agreement expired on 31 December 2021 and has not been replaced.

Two cross-checks are worth doing yourself, because everything else in your plan sits on this fact. The UAE Ministry of Finance publishes its agreements and the states it holds them with [1], and Germany is not there, while that same list confirms treaties for Turkey, France, Korea and Pakistan. The practitioner withholding tables record 126 UAE agreements in force and omit Germany [2].

Real Talk: If an adviser, an agent or an article tells you your German position is protected by a treaty with the UAE, you have just learned how current their information is. This is not an obscure technicality. It is a headline change from four years ago, published by both the German advisory profession and the UAE finance ministry.

Our double taxation agreements overview explains how the UAE network works for the countries in it, and our Europe to Dubai tax roadmap covers sequencing for European founders.

What does the absence of a treaty actually change?

Short answer: it removes the tie-breaker. With no treaty, nothing arbitrates between a German claim and a UAE position, so German domestic law decides your outcome on its own terms.

A double taxation agreement does three things that matter to a founder: it allocates taxing rights over categories of income, it provides a residence tie-breaker when both states could claim the same person, and it gives a mutual agreement procedure when the administrations disagree. Between Germany and the UAE, none of the three is available [1][2].

So the decisive questions for a German founder are German questions. Whether and when your German tax residence ends. Whether the German rules that follow departing taxpayers reach your holdings. Whether how you hold your UAE shares creates a German consequence at the moment you move.

Germany operates an exit tax regime and an extended limited tax liability regime [2]. Both can matter to somebody moving to a low tax jurisdiction while holding shares. We deliberately will not describe how either works, because getting that wrong in a published article is worse than saying nothing.

Common Mistake: Treating the UAE side as the hard part. For a German founder it is the straightforward half: a licence, a visa, a bank account and a tax registration, all of which are process. The difficult half is entirely in Germany, specific to your holdings and your movements, and it needs a German Steuerberater who has done this before. Book that conversation before you incorporate, not after.

Not sure how the UAE half fits around the advice you are getting in Germany? Talk to a setup expert→

Why will this guide not tell you your German tax outcome?

Short answer: because it depends on facts only your Steuerberater can assess, and any article that gives you a number is guessing with your money.

Your German outcome turns on things we cannot see. Where you actually live and for how long. What you keep in Germany and in whose name. How and when you hold shares, and what they were worth. Whether family, property or business ties remain. None of that has a general answer covering all German founders, and the missing treaty means there is no bilateral instrument to smooth over a wrong assumption later [2].

What we will tell you. What a UAE company costs, what it can and cannot do, which UAE taxes apply, which residence route fits, what the bank will ask for, what you file every year, and how to get German documents accepted here.

What we will not tell you. Whether you will pay German tax, when your German residence ends, or your combined outcome across both countries. Not because it is hard to explain, but because the answer differs for every reader and the cost of being wrong falls on you.

Pro Tip: Sequence the advice and you avoid almost every expensive mistake we see. First, a German Steuerberater with cross-border experience, on your residence position and on how you hold shares. Second, the UAE structure, built to fit that answer. Third, the move. Reverse the first two and you may find a structure is hard to unwind once income has run through it. Given there is no treaty to fall back on, that referral is the single most valuable thing this article can give you.

Is a UAE tax residency certificate still worth having?

Short answer: yes, as evidence of your UAE position rather than as a claim form under an agreement that no longer exists.

Normally a certificate supports a treaty claim: you show the other state you are resident here so the agreement's rules apply. With Germany that use is gone [1][2]. The certificate still does three useful jobs.

It is documentary evidence of a real UAE position. If you are asserting that your centre of life has moved, a certificate issued by the UAE authority beats a visa stamp and a lease. It decides nothing on the German side, but it supports a factual account.

It works for third countries. Where you have income or historic ties in a state that does have a UAE treaty, the certificate has its ordinary function there. The network is large, with 126 agreements in force [2].

It matters to counterparties. Banks, platforms and larger customers ask for tax residence documentation for their own reporting. The certificate has its own test, separate from your immigration status, so it is not automatic with a visa. Our UAE tax residency certificate guide sets out the application.

Real Talk: Do not let anyone sell you a certificate as a solution to a German problem. It is evidence supporting a factual position your Steuerberater will assess under German rules. Marketed as a fix for German tax residence, it is sold on a promise the missing treaty makes impossible to keep.

Free zone or mainland: which one fits your customers?

Short answer: the decision turns on where your customers are, not on your nationality and not on your budget.

Choose a free zone if you export services or goods or sell outside the UAE. Most German founders land here, because the typical German business arriving in Dubai sells expertise or equipment into the region rather than retailing to UAE consumers.

Choose the mainland if you need to invoice UAE customers directly, want government and semi-government work, or operate premises the public walks into. German engineering and contracting businesses often need this, because their buyers are UAE entities and their contracts are performed on UAE sites.

Common Mistake: Buying a free zone licence on price when your real customers are UAE companies and government bodies. It costs you twice, once for a licence that cannot serve the market and again for the restructure that follows. Our free zone company setup and mainland company setup pages price both routes, and our free zone versus mainland versus offshore comparison shows where the line sits.

Dubai Executive Council Resolution 11/2025 created a route to mainland market access from a free zone entity, covered in our free zone access to the mainland guide. If you are holding assets or shares rather than trading, an offshore company formation suits that, though it gives no residence and no right to trade inside the UAE. Raise the holding question with your Steuerberater first, because how you hold shares is one of the facts German rules attach to.

What does a Dubai setup actually cost in year one?

Short answer: a Dubai free zone licence starts from about AED 12,800 with one investor visa included, and a Dubai mainland licence starts from about AED 18,200 before any visa.

Indicative first-year figures from our own pricing [10].

Outside Dubai the zone packages also include a visa: Ajman Free Zone at about AED 12,800 for up to ten activities in three to five days, SHAMS in Sharjah at about AED 15,200, and IFZA in Dubai at about AED 20,100 [10]. Renewal figures are activity dependent, so treat them as approximate. Additional Dubai free zone visas run about AED 4,000 to AED 5,000 each, and a mainland residency visa costs an additional AED 4,000 to AED 5,200 [10].

Quick Math: A German consultant comparing a Dubai free zone package at about AED 12,800 with one visa included against a Dubai mainland licence at about AED 18,200 with no visa sees a first-year gap of about AED 5,400 [10]. Add the mainland visa and the mainland position is about AED 26,355, so the real gap is nearer AED 13,555. That is meaningful and still the wrong basis for the decision. If your buyers are UAE companies that need a mainland supplier, the AED 13,555 you saved is worth less than the first contract you cannot invoice.

Price the second year too, because free zone renewal at about AED 9,920 against mainland at about AED 15,000 compounds every year you trade [10]. Visa quota is tied to premises, so do not commit to hiring on an assumed quota until the zone confirms it. The licence price never includes bank onboarding time, attestation from Germany, accounting, audit or Corporate Tax registration. Our cost breakdown covers the full first-year picture, and if cost is the binding constraint our business setup in Sharjah, business setup in Ajman and business setup in Abu Dhabi pages are worth reading first.

What UAE tax will the company itself pay?

Short answer: Corporate Tax at 0% up to AED 375,000 of taxable income and 9% above, VAT at 5% once you cross the threshold, and no personal income tax on salary or dividends.

Small Business Relief is where many newly arrived German consultancies land. It treats revenue at or below AED 3,000,000 as producing no taxable income, and Ministerial Decision No. 131 of 2026 extended it to periods ending on or before 31 December 2029 [5]. Three conditions catch people out: it must be elected on the return, it is closed to Qualifying Free Zone Persons, and other exemptions and deductions are switched off for any period in which you elect [5].

The loss rule cuts both ways. A loss incurred in a period where you elect cannot be carried forward and is permanently lost, while unutilised losses from earlier periods where you did not elect may still carry forward, but only into later periods where you again do not elect [5]. Our Small Business Relief guide works through the election.

Real Talk: Owing nothing and having nothing to do are not the same thing. Registration and filing obligations exist independently of liability, and the relief producing your nil result is claimed on the return itself [5]. The most common failure at this size is a founder who concluded there was no tax to pay and did nothing for two tax periods. Splitting a business artificially to stay under AED 3,000,000 engages the anti-abuse rule in Article 50 [5].

The 0% free zone rate is conditional. It applies only to qualifying income of a Qualifying Free Zone Person, requiring substance and activity conditions and audited accounts, and selling to UAE consumers or into the mainland is generally excluded. Our Qualifying Free Zone Person guide sets out the conditions and our Corporate Tax filing guide covers the return.

One thing you can stop worrying about: Economic Substance notifications and reports were cancelled for financial years ending after 31 December 2022, with fines cancelled and refunded [9]. The regime still applies to 2019 to 2022, and ADGM and DIFC run their own registrar confirmations.

Want the UAE tax registrations handled rather than remembered? Get a free consultation→

Which residence visa fits a German founder?

Short answer: investor residence through your own licence is the default, and the Green Visa is worth checking because it removes the sponsor entirely for five years.

Two details get misreported. ICP publishes no minimum investment amount for the investor and partner route [6], so if an agent quotes a figure, ask where it is published. And the freelance route says each of the two previous years [6]: one strong year does not qualify.

Green, Golden and Blue permits carry a 180-day grace period after expiry or cancellation, extending to sponsored family members [7]. Duration matters more for a German founder than for most nationalities, because a five-year self-sponsored permit is stronger evidence of settled intent than a two-year permit tied to a company you may restructure. Our Green Visa guide covers all three routes.

How do you get German documents accepted by UAE authorities?

Short answer: a certification and legalisation chain through the German authorities, then the UAE mission in Germany, then the UAE Ministry of Foreign Affairs, with Arabic translation where required.

The documents that typically need attesting are degree certificates, marriage and birth certificates, powers of attorney where you are not signing in person, and corporate documents where a German company is the shareholder. That last case is common with Mittelstand groups and it is the heaviest version, because a register extract, articles and a board resolution may all go through together.

The general order is certification in Germany, legalisation by the relevant German authority, attestation by the UAE embassy or consulate in Germany, then attestation by the UAE Ministry of Foreign Affairs once the document is in the Emirates. A legal translation into Arabic is required where the receiving authority asks for one, done by a translator that authority accepts.

Requirements are not uniform. They differ by document type, by the issuing German authority and by the receiving UAE authority, and they change. Confirm the current chain and fees directly with the UAE mission in Germany and with the UAE Ministry of Foreign Affairs before you pay for anything.

Pro Tip: Start attestation before the licence. It is the only part of a UAE setup where you are waiting on a queue in another country and cannot accelerate it with money or effort. Corporate shareholder documents should go first, because a German company as shareholder multiplies the chain. Our document attestation guide covers the mechanics, and our post-setup services team handles document chains.

What is the German business presence in the UAE actually like?

Short answer: long-established, industrial rather than fashionable, and more useful to a new arrival than the flashier founder scene.

German business in the Emirates does not look like the content-creator and crypto Dubai that dominates social media. It looks like machinery, engineering services, industrial supply, logistics, automotive parts, medical technology and specialist manufacturing. Companies in those categories have held regional offices and service operations in Dubai and Abu Dhabi for decades, much of it around Jebel Ali, Dubai South and the industrial areas rather than the towers.

That matters practically. The supplier and partner base already exists, so the distributors, freight forwarders and installation contractors who handle German equipment already understand German documentation, warranties and technical standards. The hiring pool is deeper than you expect, because engineers and operations managers who have worked for German firms here know how a German head office expects to be reported to. And there is an institutional layer, with the German chamber network present through the German Emirati Joint Council for Industry and Commerce. Contact them directly rather than relying on a figure quoted in an article, ours included.

One warning worth stating plainly. The Mittelstand pattern here is usually a branch or subsidiary of a German operating company, not a founder-owned free zone licence, and if a German GmbH will be the shareholder rather than you personally, say so at the first conversation: it changes the attestation chain, the timeline and sometimes the choice of zone. If you are hiring, our UAE labour law guide for employers covers your obligations with article numbers, including Article 43 notice and the Article 51 end of service calculation [11].

What should German founders expect on banking?

Short answer: straightforward by regional standards, timelines in weeks rather than days, and an outcome driven by documentation quality rather than passport.

German shareholders are not a high-friction profile for UAE banks. That is an advantage worth not squandering. What determines the outcome, in order:

• Documented source of funds, traceable and consistent across every statement. The largest single determinant for any nationality.
• A licence activity that matches what you will really do, described identically in the licence, the plan, the website and the form.
• A business plan a compliance officer can follow, with projections that match the licence and the funding.
• Named, verifiable customers and suppliers, which German founders arriving with a European client base provide better than most.

What does not help is choosing a broad general trading activity because it sounds flexible. Flexibility costs you explicability, and explicability is what approval turns on. Do not promise a payment date that depends on an account opening in two weeks, and do not treat a first decline as final. Our guides to opening a corporate bank account in Dubai and handling a rejection cover the document set, and our UBO requirements guide covers ownership disclosure.

What will the bank account cost once it is open?

Short answer: between AED 79 and AED 250 a month, and for most businesses the transfer pricing matters more than the monthly fee.

Figures are as at August 2026 and you should confirm current pricing with the bank [12].

Quick Math: Take a German engineering firm paying thirty suppliers a month. At AED 25 per local transfer that is AED 750 a month, or AED 9,000 a year, on top of the monthly fee [12]. The spread between the cheapest and dearest monthly fee above is AED 171 a month, about AED 2,052 a year. For a payment-heavy business the transfer line is worth roughly four times the monthly fee difference, so compare on the line you will actually use.

Four other lines are worth checking [12]. FAB Basic charges AED 100 a month if you fall below the AED 10,000 balance, and the same fee at Mashreq Pro and Pro Plus is waived after six months. Ruya charges AED 105 to close within six months. Mashreq offers free WPS payroll while Ruya charges AED 31.50 per file per month. Card FX markups reach 3% plus scheme charges at Ruya, worth reading closely if your costs are in euros. Our bank account comparison works through the full table.

Can you sponsor your family?

Short answer: yes, subject to income and accommodation conditions, and the overstay exposure is per person, which is the number households get wrong.

Green, Golden and Blue holders may sponsor spouse and children in accordance with the approved requirements, and the 180-day grace period extends to those dependants [6][7]. That household-level protection beats an employment-sponsored permit where the whole family's status hangs on one employer. The conditions vary by category and cover income and accommodation, and our UAE family visa requirements guide covers them. Marriage and birth certificates go through the attestation chain above, so start them early.

Real Talk: Overstay fines are AED 50 per person per day, flat rather than escalating, plus an AED 100 smart services fee [8]. A family of four in violation for sixty days is AED 12,000, not AED 3,000. Worse, paying resolves nothing: ICP requires that status is adjusted or the person leaves [8]. There is also an AED 2,000 penalty for misuse of smart services, and for visit visas the fine is calculated from ten days after expiry [8]. Our overstay fines guide covers the grace periods and our visa cancellation guide covers the unwinding order.

What do you have to do every year?

Short answer: eight recurring obligations, chained so that a late tenancy renewal becomes a blocked family visa two months later.

The dependency chain catches people. Ejari gates the licence renewal, the licence gates the establishment card, and the card gates every visa. Cancellation runs in reverse: dependants, individual, employees, establishment card, licence. Miss a tenancy renewal in March and you may be unable to renew a family visa in May, so diarise the tenancy ninety days ahead: it is the only date where being early buys slack downstream.

Our post-setup guide sets out the sequence and our establishment card guide covers the middle link most founders never hear of until it blocks them. Add one German item: whatever review your Steuerberater tells you to run at home, because with no treaty there is no bilateral procedure to catch a problem late [2].

Want the licence, the visas and the annual filings run for you rather than remembered by you? Get a free consultation→

Real Client Stories

Real examples from businesses we have helped set up. Names have been changed for privacy.

Stefan, the consultant who planned around a treaty that had expired

Stefan ran a manufacturing consultancy in Baden-Württemberg and had read three articles explaining how the Germany and UAE double taxation agreement would treat him once he moved. He arrived with a plan built on a tie-breaker rule and a certificate of residence. There is no agreement: Germany notified the UAE on 14 June 2021, no extension was agreed by 30 June 2021, and the 2010 agreement expired on 31 December 2021 [2].

The UAE side was sound and we built it, a Dubai free zone package at about AED 12,800 with the investor visa included [10]. The German side started again with a Steuerberater, which changed how and when he held his shares. He still moved, four months later and with a different holding arrangement.

His comment: "Every article I read described the treaty in the present tense. It took a German adviser about ninety seconds to tell me it had expired, before I had even started reading about Dubai."

Katrin, the GmbH owner who sent one person and one set of documents

Katrin's family engineering firm opened a UAE arm with the German GmbH as shareholder rather than her personally. She flew out with her own passport and degree certificate attested and assumed the company documents could follow. They could not. Because the shareholder was the company, the register extract, the articles and a board resolution all had to go through certification in Germany, the UAE mission and then the UAE Ministry of Foreign Affairs, with Arabic translation. The delay was six weeks and it was avoidable, because the chain is the one part of a UAE setup you cannot speed up from Dubai.

Her comment: "I optimised the week I was in Dubai and completely ignored the eight weeks of paperwork that had to happen in Germany first."

Markus, the founder who bought the wrong licence for UAE buyers

Markus sold industrial control systems and his buyers were UAE contractors and semi-government utilities. He took a free zone licence on price, because the package was cheaper and the zone was quick. Within two months he had two purchase orders he could not invoice directly, because his customers needed a mainland supplier. The fix was a mainland licence at about AED 18,200 before the visa, or about AED 26,355 with one [10], on top of the free zone package he had already paid for. The lesson was not that free zones are worse. It was that he chose on price when his customer base had already decided the answer.

His comment: "I saved about thirteen thousand dirhams on the licence and lost more than that on the first order I had to hand to somebody else."

Start in Germany, then build the UAE side to fit

For a German founder the honest summary is short, and it is not the one most articles give you.

There is no double taxation agreement between Germany and the UAE. The 2010 agreement expired on 31 December 2021 after Germany's 14 June 2021 notification and the missed 30 June 2021 deadline, and it has not been renewed [2]. Germany is absent from the UAE Ministry of Finance treaty list [1]. From 1 January 2022 your German position rests on German domestic law alone, and Germany's exit tax and extended limited liability regimes are questions for a Steuerberater [2].

The UAE half is knowable. A Dubai free zone package from about AED 12,800 with one investor visa included, or a Dubai mainland licence from about AED 18,200 before a visa and about AED 26,355 with one [10]. Corporate Tax at 0% up to AED 375,000 and 9% above [4], with Small Business Relief on election to periods ending on or before 31 December 2029 [5]. VAT mandatory above AED 375,000 and voluntary above AED 187,500 [3]. Residence through your own licence or a five-year self-sponsored Green Visa [6].

Since 2013, BusinessDubai.ae has handled UAE formation for founders from Germany and across Europe: the licence, the residence route, the bank introduction and the compliance that follows. We will tell you which structure fits your customers before you pay for a licence, and our post-setup services team runs the tax registrations, the annual return and the renewal chain. What we will not do is tell you your German tax outcome, because we cannot know it and the people who claim they can are guessing.

Talk to a setup expert→

Frequently Asked Questions

Is there a double taxation treaty between Germany and the UAE?

No. The 2010 income tax agreement expired on 31 December 2021 and has not been renewed [2]. Germany does not appear on the UAE Ministry of Finance treaty list [1].

Why did the treaty end?

Germany notified the UAE on 14 June 2021 that it would not continue. An extension required both states to agree before 30 June 2021, they did not, and the agreement lapsed at the end of that year [2].

Is a new Germany and UAE treaty being negotiated?

Nothing is in force and Germany remains absent from the UAE treaty list [1][2]. Treat any claim of an imminent replacement as unverified until it appears on that listing.

What governs my German tax position now?

German domestic law alone, from 1 January 2022 [2]. There is no bilateral allocation rule, no tie-breaker and no mutual agreement procedure, which is why you need a German Steuerberater.

Does the missing treaty mean I will pay German tax on my Dubai company?

We will not answer that, and be wary of anyone who does without knowing your facts. It depends on your residence position, holdings and movements, which a German Steuerberater should assess before you incorporate.

Does Germany have an exit tax?

Germany operates an exit tax regime and an extended limited tax liability regime [2]. We will not describe how either works, because the mechanics and exceptions are fact-specific.

Is a UAE tax residency certificate still useful for a German founder?

Yes, but not as a treaty claim, because there is none to claim under [1][2]. It is evidence of your UAE position, it works normally for third countries with a UAE treaty, and counterparties ask for it.

How much does a Dubai company cost for a German founder?

A Dubai free zone package starts from about AED 12,800 in year one with one investor visa included, renewing at about AED 9,920. Dubai mainland starts from about AED 18,200 licence only, or about AED 26,355 with one visa [10].

What is the cheapest route if location does not matter?

Sharjah licences from about AED 5,750 and Ajman Free Zone packages from about AED 12,800 with a visa included [10]. Both are outside Dubai, which matters if your customers are there.

Will my Dubai company pay tax in the UAE?

Corporate Tax is 0% up to AED 375,000 of taxable income and 9% above [4]. Small Business Relief can produce nil taxable income at or below AED 3,000,000 of revenue to periods ending on or before 31 December 2029, but it must be elected and excludes Qualifying Free Zone Persons [5].

Do I have to register for Corporate Tax even if I owe nothing?

Yes. Registration and filing exist independently of liability, and Small Business Relief is elected on the return rather than instead of it [5].

Does electing Small Business Relief cost me anything?

It can. A loss incurred in a period where you elect is permanently lost, while unutilised losses from earlier periods where you did not elect may still carry forward into later periods where you again do not elect [5].

When do I need to register for VAT?

Mandatory once taxable supplies and imports exceed AED 375,000, voluntary above AED 187,500 of supplies, imports or expenses, at 5% [3].

Can my free zone company get the 0% rate automatically?

No. It applies only to qualifying income of a Qualifying Free Zone Person, requiring substance and activity conditions and audited accounts. Selling to UAE consumers or into the mainland is generally excluded.

Free zone or mainland for a German engineering business?

If your buyers are UAE companies, contractors or government bodies, the mainland is usually the answer despite the price. If you sell outside the UAE, a free zone works and costs less.

Can a German GmbH be the shareholder instead of me?

Yes, and it is common for Mittelstand groups. It changes the document chain, because the register extract, articles and a board resolution all have to be attested rather than just your personal documents.

How do I get my German documents accepted in the UAE?

Through a certification and legalisation chain running through the German authorities, the UAE mission in Germany, then the UAE Ministry of Foreign Affairs, with Arabic translation where required. Requirements vary and change, so confirm the current chain and fees first.

Which residence visa should a German founder take?

Investor residence through your own licence is the default at typically two years. The Green Visa is self-sponsored for five years, and ICP publishes no minimum investment amount for the investor and partner route [6].

What happens if a visa expires while we are in the UAE?

Overstay accrues at AED 50 per person per day flat, plus an AED 100 smart services fee, and paying does not resolve it because status must be adjusted or the person must leave [8]. Green, Golden and Blue holders have a 180-day grace period first [7].

What is the single biggest mistake German founders make?

Planning the UAE side first and the German side second, assuming a treaty exists to smooth over any mismatch. It does not [1][2]. Speak to a German Steuerberater first, then build the UAE structure around the answer.

Related reading: Europe to Dubai Tax Roadmap, UAE Tax Residency Certificate

References

[1] UAE Ministry of Finance. Double Taxation Agreements, the official listing of states with which the UAE has agreements. Germany does not appear on it. MoF double taxation agreements

[2] German tax advisory reporting on the discontinuation of the Germany and UAE double taxation agreement: Crowe HSA, "Discontinuation of the DTA with the United Arab Emirates"; Orbitax on Germany terminating the tax treaty; Meyer-Reumann and Partners, "The End of the DTA between Germany and UAE". Notification 14 June 2021, no extension by 30 June 2021, expiry 31 December 2021, German domestic law alone from 1 January 2022, and Germany's exit tax and extended limited tax liability regimes. Cross-checked against the PwC Worldwide Tax Summaries UAE withholding tax treaty table, which omits Germany.

[3] Federal Tax Authority. Registration for VAT: mandatory threshold AED 375,000, voluntary threshold AED 187,500, rate 5%. FTA VAT registration

[4] The Official Portal of the UAE Government and Federal Tax Authority. Corporate tax at 0% up to AED 375,000 and 9% above, with return and payment due within nine months of the period end. u.ae corporate tax

[5] UAE Ministry of Finance and Federal Tax Authority. Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 on Small Business Relief: extension to 31 December 2029, the AED 3,000,000 threshold, election on the return, QFZP exclusion, losses under Articles 4 and 5, and Article 50. MoF Ministerial Decision No. 73 of 2023 (PDF)

[6] Federal Authority for Identity, Citizenship, Customs and Port Security (ICP). UAE Green Residency conditions: AED 15,000 skilled worker salary, MOHRE levels 1 to 3, AED 360,000 freelance income in each of two previous years, no published minimum investment. ICP Green Residency

[7] ICP. Cancellation of residency permits, including the 180-day grace period for Golden, Green and Blue holders and their families. ICP residence permit cancellation

[8] ICP. Visa and residence violation fines: AED 50 per person per day flat, AED 100 smart services fee, AED 2,000 for misuse of smart services, and the requirement that status be adjusted or the person leave. ICP visa and residence violation fines

[9] UAE Ministry of Finance. Cabinet Decision No. 98 of 2024 cancelling the Economic Substance Notification and Report requirement for financial years ending after 31 December 2022, with fines cancelled and refunded. MoF announcement on Economic Substance

[10] BusinessDubai.ae. Indicative first-year formation pricing from UAE registrations since 2013, covering Dubai free zone and mainland packages, Abu Dhabi and Sharjah mainland, Ajman, SHAMS and IFZA, with renewal and visa costs. businessdubai.ae

[11] UAE Ministry of Human Resources and Emiratisation. Federal Decree-Law No. 33 of 2021 and its amendments, in force 2 February 2022, including Article 43 and Article 51. MOHRE Federal Decree-Law No. 33 of 2021 (PDF)

[12] BusinessDubai.ae. UAE business banking comparison as at August 2026: monthly fees, balance and fall-below conditions, transfer pricing, WPS charges, closure fees and card FX markups. UAE business bank account comparison

This guide covers the UAE side. It is not German tax advice and does not tell you your German tax outcome. With no double taxation agreement between Germany and the UAE, your German position rests on German domestic law alone. Take advice from a German Steuerberater on your residence position, on the exit tax and extended limited tax liability regimes, and on how you hold your shares, before you incorporate in the UAE.