UAE Economic Substance Regulations (ESR) require relevant entities to demonstrate adequate substance in the jurisdiction for covered activities. This guide outlines core concepts, tests, and filing requirements.
Scope & Relevant Activities
Identify whether your entity conducts relevant activities such as headquarters, distribution, service center, or holding company activities.
Core Tests
Ensure directed and managed in UAE, adequate employees, expenditure, and physical assets in UAE.
Reporting
File ESR notification and ESR report within statutory timelines and maintain supporting documentation.
About the Author
AURNÉ Advisory Team
Corporate Services Provider • Licensed CSP in Dubai
Our team combines deep regulatory knowledge with practical experience across Dubai free zones, mainland company formation, and international corporate structuring. We have successfully guided hundreds of clients through company formation, Golden Visa applications, and complex compliance requirements.