{"id":10562,"date":"2025-07-01T10:26:37","date_gmt":"2025-07-01T08:26:37","guid":{"rendered":"https:\/\/emirates-consulting.ae\/tax-consulting\/"},"modified":"2026-07-09T09:06:04","modified_gmt":"2026-07-09T07:06:04","slug":"tax-consulting","status":"publish","type":"page","link":"https:\/\/emirates-consulting.ae\/en\/tax-consulting\/","title":{"rendered":"Tax Consulting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"10562\" class=\"elementor elementor-10562 elementor-4587\" 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-5ba0a766 e-con-full e-flex e-con e-parent\" data-id=\"5ba0a766\" data-element_type=\"container\" data-e-type=\"container\" id=\"features\">\n\t\t<div class=\"elementor-element elementor-element-448d978b e-con-full e-flex e-con e-child\" data-id=\"448d978b\" 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-7486940d e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"7486940d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\n\t\t<div class=\"elementor-element elementor-element-1155826a e-con-full e-flex e-con e-child\" data-id=\"1155826a\" 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-54123c49 e-con-full e-flex e-con e-child\" data-id=\"54123c49\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1dbd85 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"f1dbd85\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:350}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Your Expert Tax Consulting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24baf1e8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"24baf1e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" 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>We provide comprehensive tax consulting for Dubai and 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>\n\t\t<div class=\"elementor-element elementor-element-61d5804e e-con-full e-flex e-con e-child\" data-id=\"61d5804e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3925e818 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"3925e818\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3eb14f78 elementor-widget elementor-widget-heading\" data-id=\"3eb14f78\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"#dba\">No Double Taxation Agreement between Germany and the UAE since December 31, 2021\n<\/a><\/h5>\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-263eba34 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"263eba34\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ba41ec5 elementor-widget elementor-widget-heading\" data-id=\"4ba41ec5\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"#Unternehmensbesteuerung\">Consulting on Corporate Taxation in the United Arab Emirates<\/a><\/h5>\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-500ddabb e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"500ddabb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;450&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1809fa84 elementor-widget elementor-widget-heading\" data-id=\"1809fa84\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"#steuerfrei\">Tax Exemption in Dubai<\/a><\/h5>\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-52f8030 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"52f8030\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;500&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-637371b0 elementor-widget elementor-widget-heading\" data-id=\"637371b0\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"#einkuenfte\">International Structuring of Income and Participations\n\u200b<\/a><\/h5>\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-77c6f177 e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"77c6f177\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;500&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-10,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61321cee elementor-widget elementor-widget-heading\" data-id=\"61321cee\" 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<h5 class=\"elementor-heading-title elementor-size-default\"><a href=\"#steuer-faq\">FAQ<\/a><\/h5>\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4da4aff elementor-widget elementor-widget-menu-anchor\" data-id=\"4da4aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tax-free\"><\/div>\n\t\t\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-18378f41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18378f41\" data-element_type=\"section\" data-e-type=\"section\" id=\"scroll-end\">\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-43169ba0\" data-id=\"43169ba0\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33cc9d5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33cc9d5e\" data-element_type=\"section\" data-e-type=\"section\">\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-100 elementor-inner-column elementor-element elementor-element-e3e2513\" data-id=\"e3e2513\" 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-6d487c85  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"6d487c85\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&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<h3 class=\"elementor-heading-title elementor-size-default\">Tax Exemption in Dubai \n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52574e74 elementor-widget elementor-widget-heading\" data-id=\"52574e74\" 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<h5 class=\"elementor-heading-title elementor-size-default\">Dubai as a tax-free environment for individuals and entrepreneurs: identifying opportunities, avoiding tax repercussions<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475433b2 elementor-widget elementor-widget-text-editor\" data-id=\"475433b2\" 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 data-start=\"96\" data-end=\"597\">Tax Consulting Dubai &#8211; The United Arab Emirates (UAE) have long been considered an attractive tax environment for individuals and companies \u2013 and for good reason. In Dubai, natural persons are not subject to income tax, capital gains tax, inheritance tax, or withholding tax on dividends, interest, and royalties. Corporate profits also remain tax-free up to an amount of AED 375,000 per year (approx. EUR 94,000); beyond that, a moderate corporate tax rate of only 9% applies.  <\/p><p data-start=\"599\" data-end=\"1063\">A crucial aspect is the official determination of tax residency in Dubai. For the UAE to be recognized as a new tax residence, certain requirements must be met. These include, among others, a valid residence visa, a residential address in the country, regular local presence, and \u2013 for entrepreneurs \u2013 actual economic presence, such as through business premises, local staff, or active management.  <\/p><p data-start=\"1065\" data-end=\"1431\">At the same time, it is essential to avoid tax repercussions from the previous state of residence \u2013 particularly from Germany. Only if the unlimited tax liability in Germany has been effectively terminated and no extended limited tax liability according to \u00a7 2 AStG exists, can the tax exemption in the UAE be utilized to its full extent. <\/p><p data-start=\"1433\" data-end=\"1700\">Since the expiration of the Double Taxation Agreement (DTA) between Germany and the UAE at the end of 2021, special caution is required: Germany can continue to tax certain income \u2013 even if the residence has been officially relocated to Dubai.<\/p>\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\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-21f06c0e\" data-id=\"21f06c0e\" 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-3d40f6f0 bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"3d40f6f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t01\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tTypical Risk Factors\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continued residence or power of disposal over a home in Germany<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Economic interests such as real estate, management positions, or shareholdings<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flawed or retroactively vulnerable contractual arrangements<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1774489d bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"1774489d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t02\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tOur Service Promise\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and establishment of tax residency in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Development of legally secure residential and corporate structures<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoidance of tax repercussions in Germany and other states<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax optimization of capital gains, gifts, and ongoing income<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ongoing support and adjustment in case of changes in the legal situation<\/span><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74346cf9 bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"74346cf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t03\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tCorporate Taxation\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Classification of Free Zone and Mainland companies under UAE corporate tax law, registration &#038; obligations.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-1fd574b e-con-full e-flex e-con e-parent\" data-id=\"1fd574b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4aa746a9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"4aa746a9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomOutUp&quot;,&quot;animation_delay&quot;:&quot;240&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78599d3e elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"78599d3e\" 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\"><a href=\"https:\/\/emirates-consulting.ae\/en\/portfolio\/nyikolaj-szmolenkov\/\">Nyikolaj Szmolenkov M.A.<\/a><\/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-6d26b33d e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6d26b33d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;zoomOutUp&quot;,&quot;animation_delay&quot;:&quot;240&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-638ce73a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"638ce73a\" 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\">Your contact for tax consulting\n<br \/><br \/> Dubai &amp; Gulf States\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9361869 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"9361869\" 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\">Tel.: +971 55 159 35 19<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19b26cf4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"19b26cf4\" 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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a1f3ed1 e-flex e-con-boxed e-con e-parent\" data-id=\"a1f3ed1\" 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-44509798 elementor-widget elementor-widget-menu-anchor\" data-id=\"44509798\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"CorporateTaxation\"><\/div>\n\t\t\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 class=\"elementor-section elementor-top-section elementor-element elementor-element-374498ea elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"374498ea\" 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-100 elementor-top-column elementor-element elementor-element-6b090045\" data-id=\"6b090045\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33182f28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33182f28\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3bc398dc\" data-id=\"3bc398dc\" 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-5e7b9243 ui-e-a-animate elementor-invisible elementor-widget elementor-widget-highlighted-text\" data-id=\"5e7b9243\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInUpLeft&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"highlighted-text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <h2 class=\"ui-e--highlighted-text\">\n            <span class=\"ui-e-headline-text elementor-repeater-item-911f834\">Exit Taxation<\/span><span class=\"ui-e-headline-text elementor-repeater-item-60922a8 ui-e-headline-color\">\n\t\t\t\t\t\t\t\t\t<span class=\"whitespace\"><\/span>\n                                    <span>\n                                        <span class=\"ui-e-headline-text ui-e-headline-highlighted\">\u2013<\/span><span class=\"uicore-svg-wrapper\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 500 150\" preserveaspectratio=\"none\"><\/svg><\/span><\/span> <span class=\"whitespace\"> <\/span><\/span><span class=\"ui-e-headline-text elementor-repeater-item-01b7d7e\">Avoid burdens,<\/span><span class=\"ui-e-headline-text elementor-repeater-item-ea296bf ui-e-headline-color\">\n\t\t\t\t\t\t\t\t\t<span class=\"whitespace\"><\/span>\n                                    <span>\n                                        <span class=\"ui-e-headline-text ui-e-headline-highlighted\">protect assets<\/span><span class=\"uicore-svg-wrapper\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 500 150\" preserveaspectratio=\"none\"><\/svg><\/span><\/span> <span class=\"whitespace\"> <\/span><\/span>        <\/h2>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25832b54 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"25832b54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;rotateInUpLeft&quot;,&quot;_animation_delay&quot;:350}\" 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 data-start=\"82\" data-end=\"760\">The so-called <strong>exit taxation<\/strong> (\u00a7 6 AStG) represents one of the central tax hurdles when leaving Germany \u2013 especially for entrepreneurs and shareholders of corporations. Anyone who relocates their <strong>tax residence abroad<\/strong> and holds a substantial interest in a corporation (at least 1% within the last five years) must, under certain conditions, pay tax on the hidden reserves of this interest \u2013 as if the interest had actually been sold. This is a <strong>fictitious capital gains tax<\/strong> that does not generate liquidity but can trigger significant tax burdens.  <\/p><p data-start=\"762\" data-end=\"1123\">Nevertheless, there are effective strategies: <strong>Exit taxation<\/strong> can \u2013 with timely planning \u2013 be avoided, deferred, or significantly reduced. <strong data-start=\"909\" data-end=\"941\">Dr. Lang Emirates Consulting<\/strong> develops legally secure, tax-vetted structuring models for you, allowing you to protect your assets while maintaining your international freedom of action.<\/p><p data-start=\"1130\" data-end=\"1226\" data-is-last-node=\"\" data-is-only-node=\"\"> <\/p>\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-inner-column elementor-element elementor-element-2f74028c\" data-id=\"2f74028c\" 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-7f4b5ddc elementor-widget elementor-widget-image\" data-id=\"7f4b5ddc\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"432\" height=\"300\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-32-e1753772711566.jpg\" class=\"attachment-large size-large wp-image-10568\" alt=\"Tax Consulting Dr. Lang Emirates\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-32-e1753772711566.jpg 432w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Design-ohne-Titel-32-e1753772711566-300x208.jpg 300w\" sizes=\"(max-width: 432px) 100vw, 432px\" 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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-78cd5148 elementor-widget elementor-widget-heading\" data-id=\"78cd5148\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Our Tax Consulting Strategies for Dubai &amp; the Gulf States to Minimize Exit Tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-258066cf elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"258066cf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\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-33 elementor-inner-column elementor-element elementor-element-3e9ecf15\" data-id=\"3e9ecf15\" 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-f127c28 bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"f127c28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/digital-marketing-icon-15.webp\" class=\"attachment-full size-full\" alt=\"Early structuring of the corporate setup in the UAE\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tEarly structuring of the corporate setup in the UAE\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Through the targeted establishment of an operating holding company in Dubai (e.g., LLC), participations can be held in a legally secure manner while simultaneously benefiting from the local tax exemption. A correctly structured Dubai holding can receive income \u2013 such as dividends from a German GmbH \u2013 almost tax-free. The advantage: In Dubai, <\/span><b>no additional tax is levied on dividends or capital gains<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-33 elementor-inner-column elementor-element elementor-element-3a9bced2\" data-id=\"3a9bced2\" 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-5ed5a62c bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"5ed5a62c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img decoding=\"async\" width=\"80\" height=\"80\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/digital-marketing-icon-12.webp\" class=\"attachment-full size-full\" alt=\" Utilization of the participation exemption (\u00a7 8b KStG)\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t Utilization of the participation exemption (\u00a7 8b KStG)\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Distributions from a German corporation to a foreign holding company are generally taxable. However, if German tax law is complied with, <\/span><b>95% of this income is tax-exempt<\/b><span style=\"font-weight: 400;\">; only a flat corporate tax on 5% remains (approx. 1.5%). Through a legally secure holding structure, significant tax advantages can be realized.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-33 elementor-inner-column elementor-element elementor-element-6829a8af\" data-id=\"6829a8af\" 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-42da92f9 bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"42da92f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"80\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/digital-marketing-icon-14.webp\" class=\"attachment-full size-full\" alt=\"Application for deferral or waiver of exit taxation\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tApplication for deferral or waiver of exit taxation\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Under certain conditions, an application for deferral can be submitted, currently possible for relocation to EU\/EEA states. For relocations to third countries like Dubai, additional requirements must be met, e.g., security deposits or disposal bans. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6fa56ce8 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6fa56ce8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:250}\">\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-33 elementor-inner-column elementor-element elementor-element-735ede20\" data-id=\"735ede20\" 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-1a4ab0af bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"1a4ab0af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/digital-marketing-icon-13.webp\" class=\"attachment-full size-full\" alt=\" Transfer of participations before relocation\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t Transfer of participations before relocation\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<span style=\"font-weight: 400;\">In selected cases, a premature transfer of GmbH shares, for example to a domestic or foreign holding company, can be useful. This allows hidden reserves to be realized or secured early on.  <\/span>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-33 elementor-inner-column elementor-element elementor-element-8820ccb\" data-id=\"8820ccb\" 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-1f6f787e bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"1f6f787e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"313\" height=\"313\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/2.png\" class=\"attachment-full size-full\" alt=\"Documentation\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/2.png 313w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/2-300x300.png 300w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/2-150x150.png 150w\" sizes=\"(max-width: 313px) 100vw, 313px\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tDocumentation\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Without genuine economic presence in the UAE, there is a risk of being accused of a sham residence. Therefore, it is all the more important to document all assets and liabilities cleanly and in a structured manner and to pass them on to the responsible authorities. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-33 elementor-inner-column elementor-element elementor-element-270632d1\" data-id=\"270632d1\" 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-4fb5ce4e bdt-icon-type-image elementor-position-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"4fb5ce4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"313\" height=\"313\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/5.png\" class=\"attachment-full size-full\" alt=\"Avoiding repercussions\" srcset=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/5.png 313w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/5-300x300.png 300w, https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/5-150x150.png 150w\" sizes=\"(max-width: 313px) 100vw, 313px\" title=\"\">\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\tAvoiding repercussions\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Particular caution is required with participations and licensing structures: If the relocation is later classified as tax-ineffective, retroactive tax claims may arise. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c6017 e-flex e-con-boxed e-con e-parent\" data-id=\"3c6017\" 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-35e6fdad elementor-widget elementor-widget-menu-anchor\" data-id=\"35e6fdad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"income\"><\/div>\n\t\t\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-302ed32a e-flex e-con-boxed e-con e-parent\" data-id=\"302ed32a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-76323e6e e-con-full e-flex e-con e-child\" data-id=\"76323e6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40e4039b elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"40e4039b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:500}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">International Structuring of Income and Participations\n<\/h3>\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-6730e5dd e-con-full e-flex e-con e-child\" data-id=\"6730e5dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2487b11 ui-e-animation-acc-basic ui-e-animation-ico-fade elementor-invisible elementor-widget elementor-widget-uicore-accordion\" data-id=\"2487b11\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&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\" role=\"button\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"ui-e-acc-1\" id=\"ui-e-correctly-establishing-and-utilizing-foreign-participations\">\n\n                    <h3 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                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Correctly establishing and utilizing foreign participations                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-correctly-establishing-and-utilizing-foreign-participations\" id=\"ui-e-acc-1\">\n                        <section class=\"av_textblock_section av-u35xvm-07dea2cd8ced783b416b5c06a63a1b27 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400\">If you hold interests in companies at home and abroad, choosing the right legal form for the participation holding is crucial for your taxation. In Dubai, for example, you can set up an LLC as a holding structure, which not only benefits from low corporate tax (9% from approx. EUR 100,000 profit) but also receives tax-free dividends in Dubai. <\/span><\/p><p><span style=\"font-weight: 400\">If this holding is established correctly and meets the substance requirements of the UAE, significant advantages arise:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Distributions from German GmbHs to a Dubai LLC can be forwarded almost tax-free (only approx. 1.5% flat tax according to \u00a7 8b KStG)<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">In Dubai, no additional tax is levied on capital gains, neither on dividends nor on disposal gains<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The holding can serve as a central hub for international investments<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">We work with you to develop a participation structure that is compliant with both German and international tax law while concentrating your profits where they are taxed the least.<\/span><\/p><\/div><\/section>                    <\/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-geographically-optimizing-income\">\n\n                    <h3 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                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Geographically optimizing income                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-geographically-optimizing-income\" id=\"ui-e-acc-2\">\n                        <section class=\"av_textblock_section av-maffdk3x-55b16b90ce2b4210a301c64394cbbde5 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400\">Whether consulting fees, license income, or investment returns: with the right planning, income can be split between several countries without violating tax regulations. The key lies in genuine local entrepreneurial substance. <\/span><\/p><p><span style=\"font-weight: 400\">In Dubai, this means, for example:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Own office space, ideally in one of the renowned Free Zones<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Local staff or management<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">A business activity that is economically plausible and documentable<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">In this way, you create a structure that is not only tax-effective but also resilient against tax authorities \u2013 and simultaneously strengthens your international standing.<\/span><\/p><\/div><\/section>                    <\/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-using-license-and-service-agreements-correctly\">\n\n                    <h3 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                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Using license and service agreements correctly                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-using-license-and-service-agreements-correctly\" id=\"ui-e-acc-3\">\n                        <section class=\"av_textblock_section av-ley88y-ab0a49dc98ecf0b0e72970c3a4baa3e2 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400\">Especially for internationally active entrepreneurs, it is common to transfer licenses, trademark rights, or services within their own corporate group. With clever contractual design, you can ensure this income arises where the tax burden is lowest. <\/span><\/p><p><span style=\"font-weight: 400\">The following points are crucial:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Contracts must comply with the arm&#8217;s length principle, meaning they must be calculated realistically and at market rates<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">The granting of rights should be for an indefinite period to avoid withholding tax obligations (e.g., in Germany according to \u00a7 50a EStG)<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">It should be clear which company assumes which function (e.g., development, administration, exploitation)<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">We not only support you in drafting these contracts but also ensure the correct tax recording in all affected countries.<\/span><\/p><\/div><\/section>                    <\/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-more-freedom-through-international-separation-of-functions\">\n\n                    <h3 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                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        More freedom through international separation of functions                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-more-freedom-through-international-separation-of-functions\" id=\"ui-e-acc-4\">\n                        <section class=\"av_textblock_section av-dld1z6-4ffa958485db67a60338fdbbb1a0ce63 \"><div class=\"avia_textblock av_inherit_color\"><p><span style=\"font-weight: 400\">The more international your business activity, the more important the separation of economic functions becomes: production in one country, sales in another, administration and IP rights in a third.<\/span><\/p><p><span style=\"font-weight: 400\">The result is not only tax-attractive; it also allows you to:<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Clearly delineate risks<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Direct profits specifically to where they can be best utilized<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Scale or sell individual business areas independently of each other if necessary<\/span><\/li><\/ul><p><span style=\"font-weight: 400\">Our task is to build these structures in a legally secure manner \u2013 tailored to your industry, your markets, and your personal goals.<\/span><\/p><\/div><\/section>                    <\/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-double-taxation-agreements-dta\">\n\n                    <h3 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                                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                <\/span>\n\n                                                                    <span class=\"ui-e-accordion-icon-opened\">\n                                        <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>                                    <\/span>\n                                \n                            <\/span>\n                        \n                                                <span class=\"ui-e-accordion-title-text ui-e-title-text\" >\n                                                        Double Taxation Agreements (DTA)                        <\/span>\n\n                    <\/h3>\n\n                    <div class=\"ui-e-accordion-content ui-e-content\" style=\"display:none;\" aria-labelledby=\"ui-e-double-taxation-agreements-dta\" id=\"ui-e-acc-5\">\n                        <p><span style=\"font-weight: 400\">Application and interpretation of the DTA between Germany and the UAE \u2013 with a focus on avoiding economic double taxation.<\/span><\/p>                    <\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2dc061a4 e-flex e-con-boxed e-con e-parent\" data-id=\"2dc061a4\" 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-3343f43b elementor-widget elementor-widget-menu-anchor\" data-id=\"3343f43b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"dta\"><\/div>\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a8cf3b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a8cf3b2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;none&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-10e2f352 elementor-invisible\" data-id=\"10e2f352\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1030886d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1030886d\" data-element_type=\"section\" data-e-type=\"section\">\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-100 elementor-inner-column elementor-element elementor-element-565a84a7\" data-id=\"565a84a7\" 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-16169a7b  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"16169a7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&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<h3 class=\"elementor-heading-title elementor-size-default\">No Double Taxation Agreement\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b2bc2ba elementor-widget elementor-widget-text-editor\" data-id=\"4b2bc2ba\" 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><span style=\"font-weight: 400;\">Since December 31, 2021, there is no longer a Double Taxation Agreement (DTA) between Germany and the UAE. This means: Germany can continue to access certain income even if you have long since emigrated. Particularly affected are capital gains, managing director salaries, rental income, or income from participations.  &nbsp;<\/span><\/p>\n<p>We help you make optimal use of the existing double taxation agreements \u2013 so that your income is not taxed more than necessary.<\/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-0aec8ef elementor-position-right bdt-icon-type-icon elementor-vertical-align-top bdt-icon-effect-none elementor-invisible elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"0aec8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span 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height=\"845\" preserveAspectRatio=\"xMidYMid meet\"><\/image><\/g><\/mask><\/g><\/g><\/svg>\n\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t\t<span >\n\t\t\t\t\t03\t\t\t\t<\/span>\n\t\t\t<\/h3>\n\t\t\n\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-sub-title\">\n\t\t\t\tSwitzerland\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Switzerland also maintains a modern Double Taxation Agreement with the United Arab Emirates, which is closely based on the OECD Model Tax Convention. This effectively protects you from double taxation. However, this requires precise knowledge of the details:  <\/span><\/p><ul><li><span style=\"font-weight: 400;\">Many types of income, especially from entrepreneurial activity, are tax-free in Dubai and are exempt from taxation in Switzerland<\/span><\/li><li><span style=\"font-weight: 400;\">At the same time, the progression clause often applies \u2013 tax-free income increases the tax rate on other taxable income<\/span><\/li><li><span style=\"font-weight: 400;\">The 183-day rule is decisive for determining residency<\/span><\/li><li style=\"list-style-type: none;\"> <\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\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-eab6d8e e-flex e-con-boxed e-con e-parent\" data-id=\"eab6d8e\" 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-761d9ed5 elementor-widget elementor-widget-menu-anchor\" data-id=\"761d9ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tax-faq\"><\/div>\n\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a2f794 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a2f794\" 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-100 elementor-top-column elementor-element elementor-element-27cc0fad\" data-id=\"27cc0fad\" 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-7d30da9d elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-initial  ui-split-animate ui-splitby-chars elementor-widget elementor-widget-heading\" data-id=\"7d30da9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ui_animate_split&quot;:&quot;ui-split-animate&quot;,&quot;ui_animate_split_by&quot;:&quot;chars&quot;,&quot;ui_animate_split_style&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<h3 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d62b50b elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5d62b50b\" 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=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Frequently Asked Questions<\/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-60d02c87 elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"60d02c87\" 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=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-60d02c87\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-60d02c87&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-ist-dubai-wirklich-steuerfrei\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"ist-dubai-wirklich-steuerfrei\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tIst Dubai wirklich steuerfrei?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ja \u2013 f\u00fcr Privatpersonen gibt es in Dubai <\/span><b>keine Einkommensteuer<\/b><span style=\"font-weight: 400;\">, <\/span><b>keine Kapitalertragsteuer<\/b><span style=\"font-weight: 400;\">, <\/span><b>keine Erbschaftsteuer<\/b><span style=\"font-weight: 400;\"> und <\/span><b>keine Quellensteuer<\/b><span style=\"font-weight: 400;\">. F\u00fcr Unternehmen gilt ein K\u00f6rperschaftsteuersatz von 0\u202f% bis 375.000 AED Gewinn und 9\u202f% dar\u00fcber hinaus.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-sind-die-voraussetzungen-fr-steuerliche-ansssigkeit-in-dubai\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"was-sind-die-voraussetzungen-f-r-steuerliche-ans-ssigkeit-in-dubai\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas sind die Voraussetzungen f\u00fcr steuerliche Ans\u00e4ssigkeit in Dubai?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sie ben\u00f6tigen:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eine g\u00fcltige <\/span><b>Residence Visa<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eine <\/span><b>lokale Adresse<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Einen <\/span><b>regelm\u00e4\u00dfigen Aufenthalt<\/b><span style=\"font-weight: 400;\"> in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unternehmenssubstanz<\/b><span style=\"font-weight: 400;\">, falls Sie ein Business betreiben (z.\u202fB. B\u00fcror\u00e4ume, Mitarbeiter)<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-welche-risiken-gibt-es-trotz-wohnsitz-in-dubai\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"welche-risiken-gibt-es-trotz-wohnsitz-in-dubai\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWelche Risiken gibt es trotz Wohnsitz in Dubai?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Die Steuerfreiheit greift <\/span><b>nur<\/b><span style=\"font-weight: 400;\">, wenn die <\/span><b>unbeschr\u00e4nkte Steuerpflicht in Deutschland<\/b><span style=\"font-weight: 400;\"> wirksam beendet wurde. Besonders risikobehaftet:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wohnsitz oder Schl\u00fcsselgewalt in DE<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beteiligungen, Immobilien oder Gesch\u00e4ftsf\u00fchrert\u00e4tigkeit in DE<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fehlerhafte Vertragsgestaltung mit R\u00fcckwirkung<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-wann-endet-meine-steuerpflicht-in-deutschland\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"wann-endet-meine-steuerpflicht-in-deutschland\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWann endet meine Steuerpflicht in Deutschland?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sobald Sie <\/span><b>keinen Wohnsitz<\/b><span style=\"font-weight: 400;\"> und <\/span><b>gew\u00f6hnlichen Aufenthalt<\/b><span style=\"font-weight: 400;\"> mehr in Deutschland haben, kann die unbeschr\u00e4nkte Steuerpflicht enden \u2013 <\/span><b>Belege<\/b><span style=\"font-weight: 400;\"> und eine <\/span><b>Abmeldung<\/b><span style=\"font-weight: 400;\"> sind entscheidend.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-ist-die-erweiterte-beschrnkte-steuerpflicht-2-astg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"was-ist-die-erweiterte-beschr-nkte-steuerpflicht-2-astg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas ist die erweiterte beschr\u00e4nkte Steuerpflicht (\u00a7\u202f2 AStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Diese greift auch <\/span><b>nach dem Wegzug<\/b><span style=\"font-weight: 400;\">, wenn Sie noch <\/span><b>wesentliche wirtschaftliche Interessen<\/b><span style=\"font-weight: 400;\"> in Deutschland halten \u2013 z.\u202fB. durch bedeutende Beteiligungen, Immobilien oder Gesch\u00e4ftsf\u00fchrert\u00e4tigkeit.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-gibt-es-ein-dba-mit-sterreich-und-der-schweiz-aus\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"gibt-es-ein-dba-mit-sterreich-und-der-schweiz-aus\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tGibt es ein DBA mit \u00d6sterreich und der Schweiz aus?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Beide L\u00e4nder haben ein aktives DBA mit den VAE:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Eink\u00fcnfte werden regelm\u00e4\u00dfig nur in einem Staat besteuert<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vermeidung der Doppelbesteuerung<\/b><span style=\"font-weight: 400;\"> bei Dividenden, Zinsen, Lizenzen etc.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In der Schweiz: <\/span><b>Progressionsvorbehalt beachten<\/b><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5587485e elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"5587485e\" 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=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-5587485e\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-5587485e&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-ist-bei-kapitalertrgen-und-schenkungen-zu-beachten\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"was-ist-bei-kapitalertr-gen-und-schenkungen-zu-beachten\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas ist bei Kapitalertr\u00e4gen und Schenkungen zu beachten?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In Dubai sind diese grunds\u00e4tzlich <\/span><b>steuerfrei<\/b><span style=\"font-weight: 400;\">. In Deutschland k\u00f6nnen jedoch <\/span><b>R\u00fcckgriffe<\/b><span style=\"font-weight: 400;\"> erfolgen, wenn Vertr\u00e4ge oder Wohnsitzverh\u00e4ltnisse fehlerhaft gestaltet sind.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-bedeutet-wegzugsbesteuerung-6-astg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"was-bedeutet-wegzugsbesteuerung-6-astg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas bedeutet Wegzugsbesteuerung (\u00a7\u202f6 AStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Beim Wegzug m\u00fcssen <\/span><b>stille Reserven<\/b><span style=\"font-weight: 400;\"> in wesentlichen Beteiligungen (ab 1\u202f%) versteuert werden \u2013 auch ohne Verkauf. Eine <\/span><b>fiktive Steuer<\/b><span style=\"font-weight: 400;\"> auf k\u00fcnftige Gewinne.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-wie-kann-ich-die-wegzugsbesteuerung-vermeiden-oder-mindern\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"wie-kann-ich-die-wegzugsbesteuerung-vermeiden-oder-mindern\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWie kann ich die Wegzugsbesteuerung vermeiden oder mindern?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strukturierung \u00fcber <\/span><b>Dubai-Holding<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nutzung des <\/span><b>Schachtelprivilegs<\/b><span style=\"font-weight: 400;\"> (\u00a7\u202f8b KStG)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Beteiligungs\u00fcbertragung<\/b><span style=\"font-weight: 400;\"> vor dem Wegzug<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stundungsantrag<\/b><span style=\"font-weight: 400;\"> (unter Auflagen, v.\u202fa. bei Drittstaaten)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vermeidung r\u00fcckwirkender Gestaltungen<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-gilt-in-dubai-jetzt-krperschaftsteuer\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"gilt-in-dubai-jetzt-k-rperschaftsteuer\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tGilt in Dubai jetzt K\u00f6rperschaftsteuer?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ja \u2013 seit Juni 2023. Die S\u00e4tze:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>0\u202f%<\/b><span style=\"font-weight: 400;\"> bis 375.000 AED Gewinn<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>9\u202f%<\/b><span style=\"font-weight: 400;\"> ab 375.001 AED<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>15\u202f%<\/b><span style=\"font-weight: 400;\"> f\u00fcr Gro\u00dfkonzerne mit &gt;750 Mio. EUR Umsatz (OECD-Mindeststeuer)<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-sind-free-zone-unternehmen-weiterhin-steuerlich-begnstigt\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"sind-free-zone-unternehmen-weiterhin-steuerlich-beg-nstigt\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tSind Free-Zone-Unternehmen weiterhin steuerlich beg\u00fcnstigt?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ja \u2013 <\/span><b>sofern reale Substanz<\/b><span style=\"font-weight: 400;\"> besteht (B\u00fcros, Personal, operative T\u00e4tigkeit). Ohne Substanz droht Verlust der Steuerprivilegien.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-bedeutet-das-fr-meine-vertragsgestaltung\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"was-bedeutet-das-f-r-meine-vertragsgestaltung\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas bedeutet das f\u00fcr meine Vertragsgestaltung?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unbefristete Rechte\u00fcbertragungen<\/b><span style=\"font-weight: 400;\"> vermeiden Quellensteuer<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fremdvergleichsgrundsatz<\/b><span style=\"font-weight: 400;\"> bei Lizenz- und Dienstleistungsvertr\u00e4gen einhalten<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eindeutige Funktions- und Risikozuordnung<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3155f elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-bdt-accordion\" data-id=\"b3155f\" 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=\"bdt-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-container\">\n\t\t\t<div id=\"bdt-ep-accordion-b3155f\" class=\"bdt-ep-accordion bdt-accordion\" data-bdt-accordion=\"{&quot;collapsible&quot;:true,&quot;multiple&quot;:false,&quot;transition&quot;:&quot;ease-in-out&quot;}\" \t\tdata-settings=\"{&quot;id&quot;:&quot;bdt-ep-accordion-b3155f&quot;,&quot;activeHash&quot;:&quot;no&quot;,&quot;activeScrollspy&quot;:null,&quot;hashTopOffset&quot;:false,&quot;hashScrollspyTime&quot;:false,&quot;closeAllItemsOnMobile&quot;:false}\">\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-muss-ich-buchfhrung-betreiben\"\n\t\t\t\t\t\t\tdata-accordion-index=\"0\" data-title=\"muss-ich-buchf-hrung-betreiben\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tMuss ich Buchf\u00fchrung betreiben?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Ja \u2013 <\/span><b>doppelte Buchf\u00fchrung<\/b><span style=\"font-weight: 400;\"> nach IFRS oder lokal anerkannten Standards ist Pflicht. Auch <\/span><b>Steuererkl\u00e4rungen<\/b><span style=\"font-weight: 400;\"> und Archivierung sind gesetzlich vorgeschrieben.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-wie-hoch-ist-die-umsatzsteuer-in-den-vae\"\n\t\t\t\t\t\t\tdata-accordion-index=\"1\" data-title=\"wie-hoch-ist-die-umsatzsteuer-in-den-vae\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWie hoch ist die Umsatzsteuer in den VAE?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Der regul\u00e4re <\/span><b>VAT-Satz betr\u00e4gt 5\u202f%<\/b><span style=\"font-weight: 400;\">. Unternehmen ab 375.000 AED Umsatz pro Jahr m\u00fcssen sich registrieren. Grenz\u00fcberschreitende Leistungen unterliegen oft speziellen Regelungen (z.\u202fB. Reverse-Charge).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-welche-vorteile-bietet-eine-dubai-holding\"\n\t\t\t\t\t\t\tdata-accordion-index=\"2\" data-title=\"welche-vorteile-bietet-eine-dubai-holding\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWelche Vorteile bietet eine Dubai-Holding?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividenden deutscher GmbHs k\u00f6nnen zu <\/span><b>95\u202f% steuerfrei<\/b><span style=\"font-weight: 400;\"> vereinnahmt werden<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Keine Kapitalertragsteuer<\/b><span style=\"font-weight: 400;\"> in Dubai<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Internationale Steueroptimierung<\/b><span style=\"font-weight: 400;\"> durch Lizenzmodelle &amp; Dienstleistungsvertr\u00e4ge<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-was-ist-das-schachtelprivileg-8b-kstg\"\n\t\t\t\t\t\t\tdata-accordion-index=\"3\" data-title=\"was-ist-das-schachtelprivileg-8b-kstg\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWas ist das Schachtelprivileg (\u00a7\u202f8b KStG)?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Gewinne aus Beteiligungen sind zu <\/span><b>95\u202f% steuerfrei<\/b><span style=\"font-weight: 400;\"> bei deutschen Kapitalgesellschaften \u2013 verbleibende 5\u202f% unterliegen der K\u00f6rperschaftsteuer (ca. 1,5\u202f%).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-welche-substanzanforderungen-gelten-fr-holdings\"\n\t\t\t\t\t\t\tdata-accordion-index=\"4\" data-title=\"welche-substanzanforderungen-gelten-f-r-holdings\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tWelche Substanzanforderungen gelten f\u00fcr Holdings?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eigenes B\u00fcro in Dubai (idealerweise Free Zone)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lokale Gesch\u00e4ftsf\u00fchrung oder Mitarbeiter<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dokumentierte Gesch\u00e4ftst\u00e4tigkeit<\/span><\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-accordion-item\">\n\t\t\t\t\t\t<div\t\t\t\t\t\t\tclass=\"bdt-ep-accordion-title bdt-accordion-title bdt-flex bdt-flex-middle bdt-flex-between\" id=\"bdt-ep-accordion-gibt-es-ein-dba-zwischen-deutschland-und-den-vae\"\n\t\t\t\t\t\t\tdata-accordion-index=\"5\" data-title=\"gibt-es-ein-dba-zwischen-deutschland-und-den-vae\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon bdt-flex-align-right\"\n\t\t\t\t\t\t\t\t\taria-hidden=\"true\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"bdt-ep-accordion-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"fa-fw e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<span role=\"heading\" class=\"bdt-ep-title-text bdt-flex-inline bdt-flex-middle\" >\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tGibt es ein DBA zwischen Deutschland und den VAE?\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"bdt-ep-accordion-content bdt-accordion-content\">\n\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Nein \u2013 seit 31.12.2021 <\/span><b>nicht mehr<\/b><span style=\"font-weight: 400;\">. Das hei\u00dft: Deutschland kann weiterhin auf bestimmte Eink\u00fcnfte zugreifen (z.\u202fB. Kapitalertr\u00e4ge, Gesch\u00e4ftsf\u00fchrerverg\u00fctungen).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-205c5f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"205c5f1\" 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-e2c2b47\" data-id=\"e2c2b47\" 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-14ed57a elementor-widget elementor-widget-image\" data-id=\"14ed57a\" 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 loading=\"lazy\" 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-14badbc\" data-id=\"14badbc\" 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-2268184 elementor-widget elementor-widget-heading\" data-id=\"2268184\" 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\">Schedule 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-571db4c elementor-widget elementor-widget-text-editor\" data-id=\"571db4c\" 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 the topic of 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-20b852a elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"20b852a\" 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-8ce893f elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"8ce893f\" 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-b264f7f e-flex e-con-boxed e-con e-parent\" data-id=\"b264f7f\" 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-3243 ui-e-animation-marquee ui-e-fade-edges-yes ui-e-match-height-yes elementor-invisible elementor-widget elementor-widget-global elementor-global-10819 elementor-global-3243 elementor-widget-uicore-logo-carousel\" data-id=\"3243\" data-element_type=\"widget\" data-e-type=\"widget\" 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height=\"164\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/05\/Bildschirmfoto-2025-05-15-um-15.41.42.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\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=\"300\" height=\"167\" src=\"https:\/\/emirates-consulting.ae\/wp-content\/uploads\/2025\/07\/12.png\" class=\"attachment-full size-full\" alt=\" : \" title=\"\">        <\/figure>\n                    <\/div>\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=\"201\" height=\"241\" 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