Spotlight On…Your Client is Relocating to Dubai: The Ultimate Accountant’s Checklist

🏡 Residency & Tax Certificates

• Confirm eligibility for UAE Tax Residency Certificate (TRC) (183+ days rule).

• Check if client qualifies for double tax treaty benefits.

• Review tie-breaker rules to avoid dual residency issues.

✈️ Exit Obligations in Home Country

• Assess exit taxes (capital gains on deemed disposals).

• Ensure final returns and disclosures are filed.

• Advise on continuing obligations (e.g., U.S. citizens’ worldwide reporting).

💼 Business & Corporate Structures

• Evaluate impact of UAE corporate tax (9%) on business profits.

• Explore free zone incentives and their conditions.

• Confirm compliance with economic substance rules.

• Assess exposure to foreign CFC regimes.

💰 Indirect Taxes & Customs

• Check VAT registration requirements (mandatory threshold AED 375,000).

• Review import/export plans for customs duty exposure.

• Advise on cross-border VAT treatment for services and digital supplies.

📑 Practical Relocation Steps

• Help client document residency (visa, lease, TRC application).

• Review banking, pensions, and insurance for cross-border compliance.

• Reorganise investment portfolios with UAE tax residency in mind.

• Coordinate with lawyers for wills, property, and succession matters.

🏦 Wealth & Estate Planning

• Highlight absence of income, inheritance, and wealth taxes in Dubai.

• Review succession planning – Sharia law applies if no will is registered.

• Consider DIFC or ADGM trusts and foundations for asset protection.

The Accountant’s Dubai Relocation Checklist

Final Word

Dubai offers clients a unique mix of opportunity, tax efficiency, and lifestyle. But without a structured relocation checklist, clients risk costly tax surprises at home and abroad.

As an accountant, your expertise is the key to a seamless transition. Stay proactive, stay informed, and help clients maximise the benefits of calling Dubai home.

📞 Thinking about relocating? Contact The Tax Faculty today to explore how we can help with your tax planning and transition.

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