Tax Optimization
Tax
Optimization
Concrete scenarios & savings for German-speaking entrepreneurs
🧑💻 Freelancer / Consultant
150.000 EUR/Jahr
❌
Before (Deutschland)
Income150.000 EUR
Taxes~52.500 EUR (35%)
Net97.500 EUR
✅
After (Dubai (Freezone))
Income150.000 EUR
Taxes0 EUR (0%)
Net150.000 EUR
Annual savings
52.500 EUR/Jahr
✅ Requirements
- 183 Tage/Jahr in UAE (Tax Residency Certificate)
- Substance: Office, lokale Aktivität
- Keine Doppelbesteuerungs-Konflikte
- Korrekte Abmeldung im Heimatland
⚠️ DBA prüfen! Bei Dienstleistung in DE kann erweiterte beschränkte Steuerpflicht greifen.
Setup for Tax Residency
1
Set up company in Dubai
Freezone setup with correct license structure
2
Visa & Emirates ID
Apply for Investor Visa, Emirates ID = Tax Residency
3
Build substance
Office, local activity, staff if needed
4
183+ days in UAE
Required for Tax Residency Certificate
5
Deregister home country
Deregister residence, use DTA
6
Apply for TRC
Tax Residency Certificate from FTA
Important Notes
Dubai is NOT a tax trick – it's a legal change of residence
Substance requirements MUST be met
Check DTA with home country (Double Taxation Agreement)
Corporate Tax (9% from 375k AED) since 2023
Tax advisory recommended before setup
Tax structure
plan individually
In the strategy call we analyze your situation