For German founders
Setting up a UAE company from Germany
What applies to German founders and investors: the tax treaty position, how you enter the UAE, and how we set the company up for you from our office in Dubai. Every fact below links to the official source we checked.
- None listedTax treaty with the UAE
- Visa freeEntry to the UAE
- 0% to AED 375,000Corporate tax, then 9%
- 100%Foreign ownership on most mainland activities
The facts, with sources
What applies to German founders
Rules change, so each line shows where it comes from and when we last checked it.
| Topic | Position | Official source |
|---|---|---|
| Double taxation agreement | The UAE Ministry of Finance treaty list shows no double taxation agreement with Germany. It lists an investment protection agreement only. | UAE Ministry of Finance, treaties dashboardChecked 21 October 2026 |
| Entering the UAE | German passport holders do not need a visa arranged in advance: the UAE Ministry of Foreign Affairs lists them as visa free. The permitted length of stay is set by the UAE authorities, so we confirm it for your passport before you travel. | UAE Ministry of Foreign Affairs, visa informationChecked 21 October 2026 |
| UAE corporate tax | 0% on taxable income up to AED 375,000, and 9% above that. A separate rate applies to large multinational groups under the global minimum tax rules. | u.ae, corporate taxChecked 21 October 2026 |
| Owning the company | Since 2021, foreign investors can fully own most mainland (onshore) companies. A short list of strategic activities, such as defence, banking and telecoms, stays restricted. | u.ae, full foreign ownershipChecked 21 October 2026 |
| Personal income tax | The UAE does not levy income tax on individuals. | u.ae, other taxesChecked 21 October 2026 |
What it means in practice
The UAE side and the home side are two questions
A double taxation agreement can stop the same income being taxed twice, but whether it helps you depends on where you are tax resident and on your home country’s own rules.
- UAE side
Structure, licence, visas, bank file
We choose the jurisdiction with you, form the company, and handle residence visas, the Emirates ID and the documents banks ask for.
- Home side
Your home-country tax position
Moving abroad or owning a foreign company can have tax consequences at home. Speak to a tax adviser in Germany before you commit; we can work alongside them.
- Language
Ask in your own language
Write to us on WhatsApp in your language and we will reply, or arrange a call.
Documents from Germany
Preparing German documents for use in the UAE
The UAE is not listed as a party to the Hague Apostille Convention, so a German apostille is not enough. German documents go through legalisation instead, and the order of the steps matters.
- If you hold the shares yourselfA valid passport, proof of your German address, a short CV or business profile, and a passport photo. The exact list depends on the licensing authority.
- If a German company holds the sharesA current commercial register extract and the articles (Gesellschaftsvertrag or Satzung). Add a resolution approving the UAE company and naming the signatory, plus a power of attorney if someone signs for you.
- For the ownership chainPassport and address details for each person who ultimately owns or controls the company, even through a German holding.
| Topic | Position | Official source |
|---|---|---|
| Apostille | Germany is a contracting party to the Apostille Convention. The United Arab Emirates does not appear in the status table. | HCCH, Apostille Convention status tableChecked 26 October 2026 |
| Legalisation route | The mission of the destination country in Germany legalises the document. It usually asks for a pre-certification (Vorbeglaubigung) by German authorities first. | Auswärtiges Amt, UrkundenChecked 26 October 2026 |
| Extra step for the UAE | The Federal Foreign Office lists the UAE among states whose missions also require a final certification (Endbeglaubigung), except for commercial documents (Handelsurkunden). Since 1 January 2023 the Bundesamt für Auswärtige Angelegenheiten (BfAA) issues it. | Auswärtiges Amt, UrkundenChecked 26 October 2026 |
| Who pre-certifies | It differs between the federal states. Court and notarial documents usually go to the president of the regional or local court. Civil status documents, such as birth and marriage certificates, go to administrative authorities. Commercial papers such as certificates of origin go to chambers of commerce or crafts. Ask the issuer if unsure. | Auswärtiges Amt, UrkundenChecked 26 October 2026 |
| Translations | A sworn translation is not itself a public document. A court president can certify the translator’s signature, and that certificate can then be legalised. For courier attestation, UAE MOFA asks for documents in Arabic or English, or with a legally certified translation. | Auswärtiges Amt, Urkunden and UAE Ministry of Foreign Affairs, documents attestationChecked 26 October 2026 |
| UAE missions in Germany | The UAE has an embassy in Berlin and a consulate general in Munich. Munich covers Bavaria and Baden-Württemberg. | Auswärtiges Amt, UAE missions in GermanyChecked 26 October 2026 |
In practice the chain runs: German pre-certification, BfAA final certification where required, then legalisation by the UAE mission in Germany. UAE MOFA notes that documents issued abroad are subject to the applicable attestation procedures. Each office sets its own requirements and fees, so we confirm the route for each document before you start.
Choosing a structure
Match the structure to how you will earn
The right licence follows your customers and your activity, not the headline price. Start with our setup assessment, then use the cost calculator for a first budget.
- UAE customers
Selling into the UAE market
If you will invoice UAE companies, run a showroom or bid for local contracts, look first at the Dubai mainland.
- Services
- Holding
- Goods
Logistics and regional distribution
A Mittelstand manufacturer shipping goods across the region may want warehouse space in a logistics zone such as JAFZA.
- Check first
German rules can shape the choice
If you stay tax resident in Germany, German controlled-company rules can affect a UAE structure. See the home-country section below and our full list of jurisdictions.
Banking
What UAE banks ask German owners for
Banks decide on every account, and no adviser can promise one. We prepare a complete, consistent file. See bank account opening.
- Purpose
What the company will do
The Central Bank of the UAE’s due diligence guidance says banks should understand your business and the purpose of the relationship. Bring a short business plan, expected turnover and first contracts.
- Ownership
Who stands behind the company
The same guidance asks banks to identify anyone with an ownership interest of 25 percent or more. If a German GmbH holds the shares, show the chain up to the people.
- Funds
Where the money comes from
Where a bank applies enhanced due diligence, the CBUAE guidance has it collect information on your source of funds or wealth. It then verifies this with evidence from you. German bank statements, sale contracts or dividend records can show this.
- Residence
Where you live
The CBUAE guidance also has banks assess where a customer resides. If you remain resident in Germany, say so clearly and keep the file consistent with your German tax position.
Home-country rules
German rules to check before you invest
German tax law follows you abroad in several ways. These are the provisions your German tax adviser will most likely raise. Check the treaty position in the fact table above with your adviser as well.
| Topic | Position | Official source |
|---|---|---|
| German tax residence | Individuals with a home (Wohnsitz) or habitual abode in Germany are subject to unlimited income tax liability. | § 1 EStG, gesetze-im-internet.deChecked 26 October 2026 |
| Keeping a German home | You have a home where you keep a dwelling in circumstances suggesting you will keep and use it. Moving to Dubai while keeping your flat can leave you German resident. | § 8 AO, gesetze-im-internet.deChecked 26 October 2026 |
| Long stays in Germany | A continuous stay of more than six months always counts as a habitual abode. Short interruptions are ignored. | § 9 AO, gesetze-im-internet.deChecked 26 October 2026 |
| Reporting a foreign shareholding | German residents must tell their tax office when they set up a business or permanent establishment abroad. Buying or selling a stake in a foreign company is also reportable. This applies once it reaches 10 percent, or once all stakes in it cost over EUR 150,000. Direct and indirect holdings count together. The report is due with the tax return, at the latest 14 months after the period ends. | § 138 AO, gesetze-im-internet.deChecked 26 October 2026 |
| Controlling a foreign company | If a German resident controls a foreign company, its income as an intermediate company is taxable in Germany in proportion to the holding. Control means holding more than half the votes or capital, directly or indirectly, alone or with related persons. | § 7 AStG, gesetze-im-internet.deChecked 26 October 2026 |
| Low taxation and substance | Income counts as low taxed below a 15 percent burden. The substance test in § 8(2) applies only to companies with their seat or management in an EU or EEA state. | § 8 AStG, gesetze-im-internet.deChecked 26 October 2026 |
| Exit tax on shares | Giving up German residence is treated as a sale of qualifying shares, meaning holdings of at least 1 percent at any time in the last five years under § 17 EStG. This applies if you were fully taxable in Germany for at least seven of the last twelve years. On application the tax can be paid in seven annual instalments, usually against security. | § 6 AStG, gesetze-im-internet.deChecked 26 October 2026 |
Which income counts as intermediate income, and how the rules apply to you, is a question for a German tax adviser. Aizaa works alongside your home-country adviser; we do not give home-country tax or legal advice.
Visas
Residence for you and your family
Your company can be the basis for your UAE residence. You can enter visa free on a German passport, as the table above shows.
- Investor
Green visa for investors and partners
According to u.ae, the Green visa is for investors setting up or joining commercial activities. It is renewable and valid for five years. See our investor visa page.
- Long term
Golden visa
The Golden visa is valid for five or ten years. For investors, u.ae lists a minimum capital of AED 2 million among the requirements. See our Golden Visa page.
- Family
Bringing your spouse and children
Both the Green visa and the Golden visa let you sponsor a spouse and children. German marriage and birth certificates are civil status documents, so they follow the legalisation route above, including the BfAA step.
- Travel
Planning your trips
We tell you which steps need you in the UAE and group them into as few trips as possible.
How we set you up
Four steps, one named contact
- Step 1
Choose the right structure
Mainland, free zone or offshore, chosen for how you will trade. Start with our free setup assessment.
- Step 2
Form the company
Licence, documents and approvals, done for you. See company formation.
- Step 3
Visas and Emirates ID
Residence visas for you, your team and family. See PRO services.
- Step 4
Bank account and compliance
The bank file, then UBO records, licence renewals and visa dates kept on track. See business compliance.
An illustrative example
A typical setup for a founder from Germany
This is an illustrative example, not a client case. Your own route depends on your activity and your German tax position.
- Before
Planning from Munich
An engineering consultant in Munich wants to serve Gulf clients through a free zone company. She speaks to her German tax adviser first about residence, § 138 AO reporting and the controlled-company rules.
- Documents
Legalisation in Germany
Her marriage certificate and the children’s birth certificates go through pre-certification, BfAA final certification and the UAE Consulate General in Munich. We prepare the licence application in parallel.
- In Dubai
One focused trip
She travels visa free for the residence steps, then we submit her bank file. Her husband and children follow on her sponsorship once her visa is issued.
FAQs
Questions founders from Germany ask
Short answers based on the sources above. For your own case, book a free call.
What does a UAE company cost for a German founder?
It depends on the jurisdiction, the activity, the office type and how many visas you need. Legalising your German documents adds its own fees, set by each office. Use our cost calculator for a first estimate. We then confirm a written quote for your structure before you pay anything.
Can I set up the company while still living in Germany?
Yes. We can prepare and file much of the licence application while you are in Germany, once your documents are legalised. German pre-certification, BfAA final certification and UAE mission legalisation are separate steps, so start them early. Some residence and banking steps may need you in the UAE.
Do I need to travel to Dubai?
It depends on the licensing authority and on whether you want residence. Some residence visa steps may need you in the UAE, and banks may ask to meet you. The UAE Ministry of Foreign Affairs lists German passport holders as visa free, so short trips are simple to plan. We group the steps into as few trips as possible.
Will I still pay tax in Germany?
If you keep a home or habitual abode in Germany, you remain subject to unlimited German income tax liability. German controlled-company rules and the exit tax may also apply. The treaty position is in the fact table above. Please confirm your position with a German tax adviser.
Can my spouse and children come with me?
Yes. Both the Green visa and the Golden visa allow you to sponsor a spouse and children, according to u.ae. Their German marriage and birth certificates need the full legalisation route, including the BfAA final certification. We prepare the family applications once your own residence visa is issued.
Talk to us before you pay for a licence
A free call to check the structure, the costs and the visas for your situation. No obligation.
General information, not legal or tax advice. Sources checked 21 October 2026.