8 August 2026 · Who Files
أي الشركات يجب أن تقدّم الإقرار
Legal persons licensed on the UAE mainland or in commercial free zones must maintain beneficial owner, partner/shareholder and nominee-director registers and file UBO data with the licensing authority. Companies wholly owned by the federal or local government are outside the regime, and DIFC and ADGM run their own beneficial-ownership rules. Most Dubai companies fall within the Cabinet Decision 109 regime.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
الكيانات المشمولة
The default is that you must file.
- Mainland licensed companies.
- Commercial free-zone companies.
- Must keep the three registers.
- Must file UBO data with the authority.
من هو خارج النطاق
A few sit outside the regime.
- Wholly government-owned companies.
- DIFC entities (own regime).
- ADGM entities (own regime).
- Check which regime applies to you.
الأسئلة الشائعة
For confirming your obligation.
هل تقدّم شركات المناطق الحرة بيانات المالك المستفيد؟
Commercial free-zone companies do under the Cabinet Decision 109 regime; DIFC and ADGM run their own rules.
هل الشركات الحكومية معفاة؟
Companies wholly owned by the federal or local government are outside the regime.
ما السجلات التي يجب أن أحتفظ بها؟
A beneficial owner register, a partner/shareholder register, and a nominee-director register where relevant.
هل يمكن أن تؤكد Exiloz ما إذا كان يجب علينا تقديم إقرار؟
Yes. We confirm which beneficial-ownership regime applies to your company.
هل يجب عليك التقديم؟
Exiloz confirms whether your company must file UBO data and which regime applies.