Establishment Card
A UAE government-issued card linking a company to the General Directorate of Residency and Foreigners Affairs (GDRFA), required for issuing visas to employees.
Initial Approval
A preliminary license approval granted before final trade license issuance. Confirms business activity and shareholder eligibility.
Trade Name Reservation
The first step in UAE company formation – reserving a unique commercial name with the licensing authority. Names cannot conflict with existing entities or trademarks.
Investor Visa
A residence visa granted to UAE company shareholders. Standard duration is 2 or 3 years, renewable while the company is active.
Golden Visa
A 10-year UAE residence visa for investors, entrepreneurs, specialised talents, scientists, and outstanding students. Allows long-term residency without a sponsor.
Transfer Pricing
UAE Corporate Tax rules requiring related-party transactions to be priced at arm length. Applies to multinational groups; documentation required for revenues above thresholds.
Substance Requirements
UAE Economic Substance Regulations require qualifying entities (e.g. holding companies, IP businesses) to demonstrate genuine economic activity in the UAE.
QFZP
Qualifying Free Zone Person. A free zone entity that meets specific substance and income conditions to qualify for 0% Corporate Tax on qualifying income.
EmaraTax
The UAE Federal Tax Authority online portal for VAT registration, return filing, Corporate Tax registration, and tax payments.
Apostille
A simplified document authentication under the Hague Apostille Convention. UAE acceded in 2025 – making apostille valid for many UAE document submissions.