{"id":10558,"date":"2025-05-27T14:00:31","date_gmt":"2025-05-27T12:00:31","guid":{"rendered":"https:\/\/emirates-consulting.ae\/tax-law\/"},"modified":"2026-07-09T09:05:41","modified_gmt":"2026-07-09T07:05:41","slug":"tax-law","status":"publish","type":"page","link":"https:\/\/emirates-consulting.ae\/en\/tax-law\/","title":{"rendered":"Tax law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10558\" class=\"elementor elementor-10558 elementor-3562\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b52669f e-flex e-con-boxed e-con e-parent\" data-id=\"b52669f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-10677863 e-con-full e-flex e-con e-child\" data-id=\"10677863\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f923ff4 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2f923ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_delay&quot;:250,&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Relocating your residence to the UAE\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-425870ff e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"425870ff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation_delay&quot;:500,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0d2fb9 elementor-widget elementor-widget-text-editor\" data-id=\"f0d2fb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The topic of tax law for Europeans in the UAE is particularly relevant for people who are permanently leaving Europe or already live in the UAE. Of particular importance is the aspect of exit taxation and how European tax law affects people who relocate their residence abroad. Here are the key points:  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-217f9b80 e-con-full e-flex e-con e-parent\" data-id=\"217f9b80\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4b96fe77 e-con-full e-flex e-con e-child\" data-id=\"4b96fe77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-219679ba ui-e-animation-ico-spin ui-e-animation-acc-basic elementor-invisible elementor-widget elementor-widget-uicore-accordion\" data-id=\"219679ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_delay&quot;:&quot;200&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;collapsible&quot;:&quot;true&quot;,&quot;active_hash&quot;:&quot;no&quot;,&quot;accordion_animation&quot;:&quot;ui-e-animation-acc-basic&quot;}\" data-widget_type=\"uicore-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"ui-e-accordion\" >\n\n                            <div class=\"ui-e-accordion-item ui-e-item ui-open\" role=\"button\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"ui-e-acc-1\" id=\"ui-e-exit-taxation\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Exit taxation                        <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"\" aria-labelledby=\"ui-e-exit-taxation\" id=\"ui-e-acc-1\">\n                        <p class=\"p3\">Exit taxation (\u00a7 6 AStG \u2013 Foreign Tax Act) affects people who:<\/p><ul><li class=\"p4\">Hold at least 1% in a corporation (such as a GmbH or AG), directly or indirectly, and<\/li><li class=\"p4\">Relocate their residence or habitual abode from Europe to a non-European country.<\/li><\/ul><p class=\"p3\">The provision aims to ensure that increases in value of shareholdings that arose in Europe are taxed, even if the sale takes place abroad at a later date.<\/p><p class=\"p5\"><b>Key aspects:<\/b><b><\/b><\/p><ul><li class=\"p4\"><strong>Deemed disposal:<\/strong> Exit taxation assumes a deemed disposal of the shares at the time of departure. Income tax is due on the resulting gain. <\/li><li class=\"p4\"><strong>Payment in instalments:<\/strong> Under certain conditions, the tax can be paid in instalments over 7 years.<\/li><li class=\"p4\"><strong>Deferral:<\/strong> If the move is to an EU\/EEA country, the tax may be deferred interest-free under certain circumstances. However, the UAE is not an EU\/EEA country, which is why such a deferral is generally not possible. <\/li><li class=\"p4\"><strong>Avoidance:<\/strong> There are legal strategies to avoid or reduce the tax burden, e.g. through prior restructurings or the sale of shares before departure.<\/li><\/ul>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-2\" id=\"ui-e-double-taxation-agreement-dta\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Double taxation agreement (DTA)                        <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-double-taxation-agreement-dta\" id=\"ui-e-acc-2\">\n                        <p class=\"p3\">Germany and the United Arab Emirates (UAE) do not have a double taxation agreement. This means: <\/p><ul><li class=\"p4\"><strong>No tax exemption:<\/strong> In theory, income can be taxed both in Europe and in the UAE, with Europe usually retaining the right to tax.<\/li><li class=\"p4\"><strong>Tax residency status:<\/strong> The decisive factor is whether the person continues to be considered subject to unlimited tax liability under German tax law. This is the case if you maintain a residence or \u201chabitual abode\u201d in Germany. <\/li><\/ul>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-3\" id=\"ui-e-tax-residence\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Tax residence                        <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-tax-residence\" id=\"ui-e-acc-3\">\n                        <p class=\"p3\">German tax law defines residence pursuant to \u00a7 8 AO and habitual abode pursuant to \u00a7 9 AO. It is important to ensure that: <\/p><ul><li class=\"p4\">No residence (e.g. by keeping an apartment) exists in Germany.<\/li><li class=\"p4\">The habitual abode (at least 183 days per year in Germany) no longer applies.<\/li><\/ul>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-4\" id=\"ui-e-income-from-germany\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Income from Germany                         <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-income-from-germany\" id=\"ui-e-acc-4\">\n                        <p class=\"p3\">Anyone who continues to earn income from German sources remains subject to limited tax liability in Germany. Examples: <\/p><ul><li class=\"p4\">Income from renting and leasing real estate in Germany.<\/li><li class=\"p4\"><strong>Investment income:<\/strong> Germany retains the right to tax domestic investment income.<\/li><li class=\"p4\"><strong>Business income:<\/strong> If there are permanent establishments in Germany, the tax liability remains.<\/li><\/ul>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-5\" id=\"ui-e-tax-exemption-in-the-uae\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Tax exemption in the UAE                        <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-tax-exemption-in-the-uae\" id=\"ui-e-acc-5\">\n                        <p class=\"p3\">The UAE is attractive for European emigrants because no income tax is levied on private income in the UAE. However: <\/p><ul><li class=\"p4\">From 2024, there is corporate income tax (9%) on business profits above an allowance.<\/li><li class=\"p4\">VAT (5%) may be relevant for businesses.<\/li><\/ul>                    <\/div>\n\n                <\/div>\n                            <div class=\"ui-e-accordion-item ui-e-item\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-6\" id=\"ui-e-practical-tips-for-europeans-in-the-uae\">\n\n                    <h2 class=\"ui-e-accordion-title ui-e-title ui-right\">\n\n                                                    <span class=\"ui-e-accordion-icon ui-e-icon ui-e-right\" aria-hidden=\"true\">\n\n                                <span class=\"ui-e-accordion-icon-closed\">\n                                    <i aria-hidden=\"true\" class=\"ti ti-arrow-top-right\"><\/i>                                <\/span>\n\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Practical tips for Europeans in the UAE                        <\/span>\n\n                    <\/h2>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-practical-tips-for-europeans-in-the-uae\" id=\"ui-e-acc-6\">\n                        <ul><li class=\"p2\"><strong>Tax deregistration in Europe:<\/strong> Deregister in good time and correctly to end unlimited tax liability.<\/li><li class=\"p2\"><strong>Documentation:<\/strong> Evidence of your centre of life in the UAE (e.g. lease agreement, residence permit).<\/li><li class=\"p2\"><strong>Advice:<\/strong> It is advisable to involve a tax advisor early on who is familiar with German and international tax law.<\/li><li class=\"p2\"><strong>Avoiding dual residences:<\/strong> Clarify the status of properties or apartments in Europe.<\/li><\/ul><ul><li class=\"p4\">From 2024, there is corporate income tax (9%) on business profits above an allowance.<\/li><li class=\"p4\">VAT (5%) may be relevant for businesses.<\/li><\/ul>                    <\/div>\n\n                <\/div>\n                    <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9de712d e-flex e-con-boxed e-con e-parent\" data-id=\"9de712d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d83245f elementor-widget elementor-widget-heading\" data-id=\"d83245f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Your experts for tax law in Dubai and the Gulf states<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15ae30f7 e-con-full e-flex e-con e-parent\" data-id=\"15ae30f7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-576a2c16 e-con-full e-flex e-con e-child\" data-id=\"576a2c16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-53f4b0f e-con-full e-flex e-con e-child\" data-id=\"53f4b0f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6375bf1e elementor-widget-mobile__width-initial elementor-widget-tablet__width-initial elementor-invisible elementor-widget elementor-widget-image\" data-id=\"6375bf1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/9.png\" class=\"attachment-full size-full wp-image-10541\" alt=\"Nyikolaj Szmolenkov - Tax Law Dubai\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/9.png 500w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/9-300x300.png 300w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/9-150x150.png 150w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/elementor\/thumbs\/9-rprdsyrumvc0xwt43bhhxj7k9za882lruewgjcejlc.png 120w\" sizes=\"(max-width: 500px) 100vw, 500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-455193cf e-con-full e-flex e-con e-child\" data-id=\"455193cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a92a7cd elementor-widget elementor-widget-heading\" data-id=\"2a92a7cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nyikolaj Szmolenkov -<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05a5c49 elementor-widget elementor-widget-heading\" data-id=\"05a5c49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax advisor<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e57f5cf elementor-widget elementor-widget-text-editor\" data-id=\"e57f5cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>European citizens moving to the UAE benefit from tax freedom, but must carefully review the European tax consequences, in particular exit taxation. Strategic planning and professional advice are essential to minimise tax disadvantages. <br><br><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54acfafb elementor-invisible elementor-widget elementor-widget-button\" data-id=\"54acfafb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;280&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"ti ti-email\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b816045 e-con-full e-flex e-con e-child\" data-id=\"b816045\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f724f7 e-con-full e-flex e-con e-child\" data-id=\"0f724f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4420fd elementor-widget elementor-widget-heading\" data-id=\"c4420fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Christian Bauer<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cff64ab elementor-widget elementor-widget-heading\" data-id=\"cff64ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Tax advisor<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dafb5e2 elementor-widget elementor-widget-text-editor\" data-id=\"dafb5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax and business consulting, from asset coordination and accounting through to succession planning, also gladly in cooperation with your advisors. Decades of experience from successful work and constantly new, including technical, possibilities are combined appropriately to achieve the most sensible consulting outcome \u2013 fast \u2013 clear \u2013 practical.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bf7088 elementor-invisible elementor-widget elementor-widget-button\" data-id=\"5bf7088\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;280&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"ti ti-email\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94587ad e-con-full e-flex e-con e-child\" data-id=\"94587ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7761 elementor-widget-mobile__width-initial elementor-invisible elementor-widget elementor-widget-image\" data-id=\"24d7761\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:&quot;200&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"750\" height=\"750\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Platzhalter-500-x-500-px-500-x-500-px-3.jpg\" class=\"attachment-full size-full wp-image-10542\" alt=\"\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Platzhalter-500-x-500-px-500-x-500-px-3.jpg 750w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Platzhalter-500-x-500-px-500-x-500-px-3-300x300.jpg 300w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Platzhalter-500-x-500-px-500-x-500-px-3-150x150.jpg 150w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Platzhalter-500-x-500-px-500-x-500-px-3-650x650.jpg 650w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/elementor\/thumbs\/Platzhalter-500-x-500-px-500-x-500-px-3-r9gtv5txejbd42injysbarl72mzytcao4fv0dr0q74.jpg 400w\" sizes=\"(max-width: 750px) 100vw, 750px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3dc67d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dc67d4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-151b77e\" data-id=\"151b77e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ec4c76 elementor-widget elementor-widget-image\" data-id=\"9ec4c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"360\" height=\"250\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/10\/Design-ohne-Titel-52.jpg\" class=\"attachment-full size-full wp-image-10480\" alt=\"Contact\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/10\/Design-ohne-Titel-52.jpg 360w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/10\/Design-ohne-Titel-52-300x208.jpg 300w\" sizes=\"(max-width: 360px) 100vw, 360px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3779f97\" data-id=\"3779f97\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-516bb1f elementor-widget elementor-widget-heading\" data-id=\"516bb1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Book your free initial consultation now<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86f7bfc elementor-widget elementor-widget-text-editor\" data-id=\"86f7bfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>and find out how Dr. Lang Emirates can support you with inheritance law in the Emirates &#038; the Gulf states.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88a9bab elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"88a9bab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5776f2b elementor-widget__width-initial elementor-widget-tablet__width-initial elementor-widget elementor-widget-button\" data-id=\"5776f2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+971551593519\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+971 \/ 55 159 3519<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3ffdb93 e-flex e-con-boxed e-con e-parent\" 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srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Die-Besten-Anwaelte-Fuer-Nachlassplanung-in-Muenchen.png 999w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Die-Besten-Anwaelte-Fuer-Nachlassplanung-in-Muenchen-300x268.png 300w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Die-Besten-Anwaelte-Fuer-Nachlassplanung-in-Muenchen-768x685.png 768w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Die-Besten-Anwaelte-Fuer-Nachlassplanung-in-Muenchen-650x580.png 650w\" sizes=\"(max-width: 999px) 100vw, 999px\" title=\"\">        <\/figure>\n                    <\/a>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"176\" height=\"132\" 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class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"139\" height=\"140\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Bildschirmfoto-2025-05-15-um-15.41.50.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/a>\n                        <\/div>\n        <div class=\"ui-e-wrp swiper-slide\">\n                            <div class=\"ui-e-item\">\n                            <figure class=\"\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"125\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Initiativpreis-Werterhalt-und-Weitergabe.jpg\" class=\"attachment-full size-full\" alt=\" : \" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Initiativpreis-Werterhalt-und-Weitergabe.jpg 500w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Initiativpreis-Werterhalt-und-Weitergabe-300x75.jpg 300w\" 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src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Dein-Abschnittstext-30-e1760948636536.png\" class=\"attachment-full size-full\" alt=\" : \" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Dein-Abschnittstext-30-e1760948636536.png 600w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/Dein-Abschnittstext-30-e1760948636536-300x109.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" title=\"\">        <\/figure>\n                    <\/div>\n                        <\/div>\n            <\/div>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Relocating your residence to the UAE The topic of tax law for Europeans in the UAE is particularly relevant for people who 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