Firmengründung VAE, Firmengründung Dubai, Firmengründung VAE Freihandelszonen, VAE Offshore Gesellschaft, Offshore Firma, Offshore company, Offshore Firmengründung ,Firmengründung in den Vereinigten Arabischen Emiraten

Firmengründung in den Vereinigten Arabischen Emiraten (VAE)/Dubai: Doppelbesteuerungsabkommen VAE

Firmengründung Dubai/vae: Doppelbesteuerungsabkommen vae

Liste der Doppelbesteuerungsabkommen und anderer Abkommen in Steuerangelegenheiten mit den VAE bzw. aktueller Stand der Verhandlungen:

CountryAgreement or
News Date¹
Algeria  DTAA?
Armenia  DTAA?
Austria22 Sep 2003 DTAA signed
Azerbaijan30 Oct 2006 Double tax negotiations planned
Bangladesh04 Nov 2009 Draft agreement signed
Belarus  DTAA?
Belgium29 Jun 1997 DTAA signed
Bosnia & Herzegovina21 Jan 2004 Agreement initialled covering tax on investments
Brazil07 Dec 2003 Agreement to negotiate a DTAA
Bulgaria26 Jun 2007  
Canada10 Jun 2002 DTAA signed covering taxes on income and capital
Chile15 Oct 2009 DTAA suggested by UAE (WAM report). Unknown if under negotiation.
China19 Jun 1994 DTAA signed covering income but not capital?
Colombia18 Oct 2009 DTAA suggested by UAE (WAM report). Unknown if any negotiations in progress.
Czech Republic  DTAA?
Egypt  DTAA?
Fiji01 Aug 2012 Initial agreement signed to eliminate double taxation on income.
Finland27 Feb 1997 DTAA signed
France29 Nov 1989 DTAA signed for double tax avoidance on income
Germany31 Mar 1996 DTAA signed covering double tax avoidance on income and capital
Germany1995 Talks on renewal of DTAA in June 2006
Greece18 Jan 2010 Avoid double taxation
Greece04 Jun 2008 Draft agreement to avoid tax on aviation business
Hong Kong19 Jul 2010 Initial DTAA on commodities and services signed
Hungary01 May 2013 Final DTAA signed on income with Hungary
India20 Apr 2007 DTAA amended so UAE residents pay CGT on short term investments
India31 Aug 1993 DTAA signed for double taxation avoidance on income and capital
India29 Aug 1989 DTAA signed covering income from air transport between UAE and India
Indonesia30 Jun 1996 DTAA signed covering income, but not capital?
Italy04 Dec 1995 DTAA signed covering income but not capital?
Japan17 Oct 2012 Initial agreement to avoid double taxation on income signed
Japan27 Oct 2008 Third round of talks on double tax concluded
Japan21 Oct 2007 Third round of talks to avoid double taxation, held in Tokyo
Japan28 Jun 2004 DTAA signed covering air and sea freight
Jordan13 Jun 2005 DTAA signed
Kenya21 Nov 2011 DTAA signed
Korea  DTAA?
Latvia11 Mar 2012 Agreement signed for Avoidance of Double Taxation on Income
Lebanon15 Nov 1998 DTAA signed, on income only, not capital?
Libya10 Jun 2010 Initial agreement signed after 2nd round of talks to prevent double taxation
Lithuania03 Jul 2013 DTAA signed
Luxembourg20 Nov 2005 DTAA signed. Ratified in May 2009, effective 01 January 2010?
Malaysia30 Jun 1996 DTAA signed covering tax avoidance on income and capital
Malta13 Mar 2006 DTAA signed
Mauritius  DTAA?
Mexico20 Nov 2012 DTAA signed to avoid double taxation on income
Mongolia  DTAA?
Montenegro26 Mar 2012 DTAA and protection of investments
Morocco29 Sep 1999 DTAA signed
Mozambique  DTAA?
Netherlands02 Jun 2010 DTAA takes effect covering tax on dividend payments
Netherlands08 May 2007  
Netherlands27 Apr 1992 DTAA signed for double tax avoidance on income and profits from UAE-Holland air travel
Netherlands AntillesMay 2008 First round of negotiations started?
New Zealand  DTAA?
Pakistan24 Jan 1994 DTAA signed for double tax avoidance on income tax
Philippines22 Sep 2003 DTAA signed
Poland24 Jan 1994 DTAA signed for double tax avoidance on income tax
Romania04 Dec 1995 DTAA signed covering capital but not income?
Russia30 Oct 2006 Double tax negotiations planned
Seychelles  DTAA?
Singapore30 Jun 1997 DTAA signed
Singapore31 Mar 1990 DTAA signed for income from air transport between UAE and Singapore
South Korea   
Spain06 Mar 2006 DTAA signed
Spain01 Nov 2005 Agreement initialled, not sealed
Sri Lanka31 Aug 1993 DTAA for double tax avoidance on income from air transport between UAE and SL
Sudan12 Apr 2002 Agreement signed to allow tax-free profit repatriation
SwitzerlandMay 1999 DTAA signed
Switzerland27 Apr 1992 DTAA signed for double tax avoidance on income from air travel between both countries
Syria28 Jun 2000 DTAA signed
Tajikistan  DTAA?
Thailand29 Nov 2000 DTAA signed
Tunisia27 Feb 1997 DTAA signed for double tax avoidance on income and capital
Turkey  DTAA?
Turkmenistan30 Nov 1999 DTAA signed
Ukraine  DTAA?
Uzbekistan  DTAA?
Venezuela07 Jun 2010 Agreement signed for double tax avoidance, tax evasion prevention, on income and capital
VietnamFeb 2009  
Yemen  DTAA?

1. Might be date agreement signed, or date news released.

2. If notes say „DTAA signed“ it usually means DTAA signed for double tax avoidance and tax evasion prevention on all income and capital sources.

  • 03 Jul 2013 (Lithuania, WAM) – UAE and Lithuania signed an agreement concerning the avoidance of double taxation on income and prevention of fiscal evasion with respect to income tax.
  • 01 May 2013 (Hungary, WAM) – UAE signed (on 30 Apr 2013) the final agreement for avoidance of double taxation on income with the Hungary.
  • 21 Nov 2012 (Mexico, WAM news) – UAE signed a Double Taxation Avoidance Agreement (DTAA) with Mexico on 20 Nov 2012 to avoid double taxation on income.
  • 17 Oct 2012 (Japan) (WAM news):
    • Initial agreement to avoid double taxation on income signed between UAE and Japan.
    • Agreement aims to identify all the recipients of tax and financial benefits that will be covered by the main agreement, including federal government institutions, local and sovereign funds, UAE nationals, and private sector institutions that own investments in Japan.
    • Agreement also exempts national airlines, and other airlines based in the UAE, from taxes.
    • Agreement states that taxes are reduced on dividends from 20% to 5% with a reduction rate of 75% in cases where any UAE institution or company owns 10% capital of any Japanese company; or in cases where companies do not own that percentage, the taxes will be decreased from 20% to 10% with a reduction rate of 50%.
    • Japan will exempt all UAE federal and local government institutions in addition to UAE sovereign funds from 20% tax on interest profits.
    • Japan imposes a 30% tax on capital profits for residents and non-residents, the provisions of this agreement stipulate exemption of capital profits tax which results from owning shares or any interest in a company, including trust funds.
    • The agreement also provided various provisions and a protocol stating that no prohibition or restriction on tax exemptions or reductions will be applied, regardless of current or future local laws or as a result of any bilateral agreement between the two countries or multilateral agreement that either countries takes part in.
    • Both parties agreed to complete the procedures for the final signing of the agreement as soon as possible.
  • 26 March 2012 (Republic of Montenegro) – two agreements signed: on double taxation avoidance, and on protection of investments.
  • 11 March 2011 (Republic of Latvia) – agreement signed for the Avoidance of Double Taxation on Income (WAM report).
  • 21 November 2011 (Kenya) – Double taxation avoidance agreement signed between UAE and Kenya. All UAE national air carriers (Air Arabia, Emirates Airline, Etihad Airways, RAK Airways) exempted from taxes in Kenya. Students, sovereign funds, staff members of airlines, income and capital in both the public and private sectors are also exempted from all taxes. Tax on dividends of the private sector reduced by Kenya from 20% to 5%.
  • 19 July 2010 (Hong Kong) – an initial double taxation avoidance agreement on commodities and services between the UAE and Hong Kong signed by HE Younis Haji Al Khoori, Director General of UAE Ministry of Finance (MOF press release).
  • 10 June 2010 (Libya) – UAE Ministry of Finance signed an initial agreement with Libya to facilitate capital and investment transfer between the two countries, and protect taxpayers against both direct and indirect double taxation by collecting tax in the country of domicile of the investor or business. Agreement was signed at the end of the second round of double tax avoidance negotiations.
  • 07 June 2010 (Venezuela) – UAE Ministry of Finance signed an agreement with Venezuela covering taxes on income and capital, taxes on investments in public and private sectors, and simplifies financial and tax benefits of air and sea carriers. It is reportedly the first double tax agreement between the UAE and a Latin American country (press release 07 June 2010).
  • 02 June 2010 (The Netherlands / Holland) – Treaty for the Avoidance of Double Taxation takes effect. Includes 0% Dutch withholding tax rate for dividends paid to government-owned UAE entities, or a 5% withholding tax for non-government entities (previously 15%) (MOF press release 01 June 2010).
  • 04 November 2009 (Bangladesh) – A draft double taxation agreement signed between the UAE Ministry of Finance (MOF) and Bangladesh which exempts government institutes from any tax on any income, reduces tax on private investment from 17.5% to 5%, and a complete taxation exemption on income derived from aviation related activities (WAM).
  • 18 October 2009 (Colombia) – The UAE Foreign Minister, Shaikh Abdullah Bin Zayed Al Nahyan, met with the Colombian President, Alvaro Uribe, in Bogota. WAM reported that (referring to Sheikh Abdullah) He called for the signing of a cooperation agreement between the two sides to boost trade through agreement to prevent double-taxation and protect investments.
  • 15 October 2009 (Chile) – UAE Minister of Foreign Affairs, Sheikh Abdullah Bin Zayed Al Nahyan, met with President of Chile, Dr Michelle Bachelet, in Santiago. Among issues discussed and conveyance of regards, WAM reported that The UAE Minister of Foreign Affairs underlined the need to sign the Avoiding of Double Taxation and Encourage and Protection of Investment Agreements.
  • 04 June 2008 (Greece) – a draft treaty initialled for the avoidance of taxation on air transportation by national carriers of both Greece and the UAE as part of the first round of negotiations. Round two to commence in September 2008 (WAM).
  • 27 October 2008 (Japan) – Third round of double taxation avoidance talks between the UAE and Japan concluded. Talks begain in the 1990s, an MOU was signed in 2004 or 2005, further talks in November 2006 and March 2007 (WAM).
  • 01 November 2005 (Spain) – a double taxation agreement was initialled between the UAE and Spain, to provide legal framework for promoting investments and benefiting from advanced technology, encourage the flow of capital, and expand the two-way trade volume between the two countries (WAM).
  • June 2004 or 2005 (Japan) – an MOU signed so that Japanese and UAE nationals would not be liable for direct, indirect and local government taxes on trade operations related to air and sea freight (WAM).
  • 07 December 2003 – a press release after the visit of Brazilian President Luiz Inacio Lula da Silva to Abu Dhabi on 06 and 07 December 2003, said With the same objective, the two Governments agreed to negotiate an Agreement on double taxation exemption.