Economic Substance (ESR) UAE
ESR assessment, notifications and reports for relevant activities under Cabinet Decision No. 57 of 2020.
Quick answer
Economic Substance (ESR) UAE by Bin Ghannam: ESR assessment, notifications and reports for relevant activities under Cabinet Decision No. 57 of 2020. Delivered across the UAE — mainland, ADGM, DIFC, JAFZA, DAFZA, DMCC, RAKEZ and DSOA — and signed by a senior partner.
- Provider
- Bin Ghannam
- Jurisdiction
- UAE-wide
- Approvals
- ADGM · DIFC · MoE
- Response time
- WhatsApp < 5 min
Although the UAE has narrowed the ESR regime, historical notifications, reports and penalty-appeal work continue for entities carrying out Relevant Activities in the qualifying periods. We complete assessments across the nine relevant activities — banking, insurance, investment fund management, lease-finance, headquarters, shipping, holding, IP and distribution & service centre.
Where penalties have been assessed, we prepare appeals to the Federal Tax Authority and coordinate any remediation required by the licensing authority.
Discuss this scope on WhatsAppFAQ
Economic Substance (ESR) UAE — frequently asked questions
Straight answers on scope, jurisdiction and compliance. Need more? Message a partner on WhatsApp.
- Is ESR still active in the UAE?
- The regime has been narrowed for financial years starting on or after 1 January 2023, but historical notifications, reports and penalty appeals continue for earlier qualifying periods.
- What are the nine Relevant Activities?
- Banking, insurance, investment fund management, lease-finance, headquarters, shipping, holding company, intellectual property and distribution & service centre.
- Can you help appeal an ESR penalty?
- Yes. Preparation of penalty appeals to the Federal Tax Authority, including technical submissions and evidence packs to demonstrate compliance or reasonable-excuse grounds.
- Do you support historical ESR filings?
- Yes — retrospective assessments, catch-up notifications, ESR reports and licensing-authority remediation for the FY2019–FY2022 qualifying periods.
Continue exploring
Tax & FTA compliance
Taxation
Corporate tax, VAT, ESR/UBO and international tax — filed correctly.
ViewCorporate Tax Registration UAE
UAE corporate tax registration, TRN issuance and first-return filing under Federal Decree-Law No. 47 of 2022.
ViewVAT Services UAE
VAT registration, quarterly filing, refund claims, health checks and FTA representation.
ViewTransfer Pricing UAE
Local File, Master File, CbCR and Disclosure Form aligned with OECD BEPS and UAE CT rules.
ViewGuides & answers