Corporate & Entity Services in the United Arab Emirates

Full guide · Source-checked research100% of statements checked against a source133 checked against an official source9 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed

• Foreign investors may own 100% of an onshore (mainland) commercial company, and the former requirement for a major Emirati shareholder or agent for commercial companies was removed.

  Mainland companies only. Activities designated by the Cabinet as having strategic impact are excluded and need separate approval (see ae-establish-005). Emirate economic departments publish the activities open to full foreign ownership.UAE Government Portal (u.ae) · checked 2026-10-18

• The Commercial Companies Law currently in force for mainland companies is Federal Decree-Law No. 32 of 2021, which entered into force on 2 January 2022.

  Mainland companies. Companies in the DIFC and ADGM are governed by those zones' own company laws (see ae-establish-010).UAE Legislation Platform · checked 2026-10-18

• The Commercial Companies Law allows five company forms: joint liability company, limited partnership company, limited liability company, public joint stock company and private joint stock company.

  Mainland companies. Branches and representative offices of foreign companies are dealt with separately in the law's provisions on foreign companies.Ras Al Khaimah Economic Zone (RAKEZ), hosting the federal text · checked 2026-10-18

• A limited liability company may have between 2 and 50 partners, and a single person may incorporate and own an LLC.

  Mainland LLCs under the Commercial Companies Law. Free zones set their own rules on shareholder numbers.Ras Al Khaimah Economic Zone (RAKEZ), hosting the federal text · checked 2026-10-18

• Foreign investors need approval from the relevant federal authority to carry on activities of strategic impact, which under Cabinet Decision No. 55 of 2021 include security, defence and military activities; banks, exchange houses, finance companies and insurance; currency printing; telecommunications; and Hajj and Umrah services.

  Mainland activities. The list summarised in the source may not be complete; Dubai's guidance refers to seven strategic-impact sectors. Emirates may also keep their own lists of restricted activities.Chambers and Partners (Hadef & Partners) · checked 2026-10-18

• A mainland branch or representative office of a foreign company must appoint a local service agent who is a UAE national or a company wholly owned by UAE nationals; the agent holds no ownership or management stake.

  Mainland branches and representative offices of foreign companies. Free zone branches follow the rules of the relevant free zone authority.Chambers and Partners (Habib Al Mulla & Partners) · checked 2026-10-18

• A beneficial owner is a natural person who owns or ultimately controls a legal person directly or indirectly through 25% or more of the ownership, or who controls it by other means such as the right to appoint or remove most directors.

  Mainland and non-financial free zone legal persons. Excluded entities are set out in ae-establish-009. Where no person meets the test, the resolution provides fallback rules.UAE Legislation Platform · checked 2026-10-18

• Companies must keep a register of beneficial owners and submit any change in beneficial ownership information to the registrar within 15 days of the change.

  Entities covered by Cabinet Resolution No. 109 of 2023. Administrative penalties for breaches are set by Cabinet Resolution No. 132 of 2023 (not reviewed here).UAE Legislation Platform · checked 2026-10-18

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