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UAE Tax Residency Certificate (TRC)

Coordinated facilitation of TRC applications under domestic and treaty bases.

The UAE Tax Residency Certificate is issued by the Federal Tax Authority and confirms residency for domestic tax purposes or for the application of a Double Tax Treaty. Eligibility depends on a substance test combined with a presence test.

[TO BE REPLACED — extend to ~250 words: explain the substance and presence tests, the difference between domestic and treaty TRCs, and the explicit position that the analysis is performed by a registered tax advisor; we coordinate the introduction and the documentary file.]

Who it suits

  • Individuals seeking treaty benefits to mitigate double taxation
  • UAE residents needing domestic confirmation for cross-border employers
  • Companies establishing tax residency for structural reasons
  • Family principals coordinating estate and succession planning
  • [TO BE REPLACED — add profiles]

Process

  1. 01

    Eligibility scoping

    [TO BE REPLACED] Engage a registered tax advisor to confirm eligibility (presence days, substance, treaty applicability). We coordinate the introduction.

  2. 02

    Documentary file

    [TO BE REPLACED] Assemble passport, residence visa, Emirates ID, tenancy, immigration entry/exit, salary or business proof — to the standard expected by the FTA.

  3. 03

    FTA application

    [TO BE REPLACED] The application is submitted by the registered tax advisor or directly by the applicant via the FTA portal. We coordinate the file flow.

  4. 04

    Issuance and use

    [TO BE REPLACED] On approval, the certificate is delivered electronically. We help with downstream submission to foreign tax authorities or counterparties.

Documents required

  • Passport copy and residence visa
  • Emirates ID
  • Ejari / tenancy contract
  • Bank statements covering the qualifying period
  • Immigration entry / exit report
  • Salary certificate or business income proof
  • Treaty article reference (for treaty-based applications)
  • [TO BE REPLACED — add corporate-specific items if a company TRC]

Timeline

[TO BE REPLACED — typical FTA processing window, with notes on incomplete files and FTA queries. Reiterate that the FTA decides timing.]

Frequently asked

Does the practice itself provide tax advice?
No. We are not a registered tax agent before the Federal Tax Authority and do not provide tax advice. Tax analysis on TRC applications is performed by a registered tax advisor, with whom we coordinate.
How many days in the UAE are required?
[TO BE REPLACED] The presence threshold depends on the basis of the application. A registered tax advisor confirms the day-count test specific to your case.
Can a corporate entity hold a TRC?
[TO BE REPLACED] Yes, with a substance test on directors / management. Coordinate via the tax advisor.
How long is the TRC valid?
[TO BE REPLACED] Typically one financial year. Annual renewal applies.
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