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ALL YOU NEED TO KNOW ABOUT TAX RESIDENCY IN THE UAE
Juristic Person: A juristic person is a non-human legal entity which is capable of suing and being sued. Examples of juristic persons in the UAE include Limited Liability Companies, public joint stock companies, foundations etc.
As per Article 3 of the Cabinet Decision, a legal or juristic person is to be considered a tax resident if:
- It is established, formed or recognized according to the legislation in force in the country (does not apply to a branch registered by a foreign juristic person), or
- It is a tax resident as under the prevailing tax law in the country
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- They have their usual or primary place of residence and the center of financial and personal interests in the UAE, or
- They were physically present in the UAE for 183 days or more during a consecutive 12-month period, or
- They were physically present in the UAE for 90 days or more during a consecutive 12-month period, and they are either a UAE national, or have a valid residence permit in the UAE, or are a GCC national, as well as
- Having permanent residence in the country
- Carrying out employment or business in the country