Overview
The UAE has rapidly evolved into a sophisticated tax and wealth management jurisdiction, combining its historically low-tax environment with new regulations that align with global transparency standards. While the country remains a highly attractive destination for investment, businesses and individuals must now navigate a comprehensive tax framework alongside succession and estate planning rules.
The key pillars of the UAE tax regime include:
Corporate Tax (Federal Decree-Law No. 47 of 2022) – introducing a 9% corporate tax, with exemptions for free zone entities meeting qualifying criteria.
Value Added Tax (VAT) – Federal Decree-Law No. 8 of 2017, applicable across goods and services.
Economic Substance Regulations (ESR) – ensuring genuine economic presence for UAE entities.
Transfer Pricing & Country-by-Country Reporting (CbCR) – aligning with OECD standards.
Common Reporting Standard (CRS) – requiring financial transparency and information exchange.
Parallel to tax regulation, estate planning in the UAE is shaped by federal personal status laws, Abu Dhabi’s Non-Muslim Family Law, and DIFC/ADGM wills & probate systems. This dual framework means that tax planning and estate planning are inseparable, particularly for HNWI families, expatriates with multi-jurisdictional assets, and family-owned enterprises.
For corporates, this creates a need for tax-efficient structuring and compliance, while for individuals and families it underscores the importance of succession planning, will registration, and wealth preservation strategies that are enforceable under UAE law and recognised internationally.
How Can Tax & Estate Planning Lawyers Help?
Our tax and estate planning lawyers in the UAE provide integrated advisory services for corporates, families, and private clients:
Corporate Tax Advisory
Structuring operations to optimise liability under the new corporate tax regime.
Advising on free zone tax exemptions and qualifying income.
International Tax & Compliance
Advising on double tax treaties (DTTs), GAAR, and withholding tax.
Assisting with ESR, transfer pricing documentation, and CRS reporting.
Private Client & Estate Planning
Drafting wills (DIFC, ADGM, onshore) to ensure enforceability of succession wishes.
Advising Muslim and non-Muslim families on inheritance rules.
Trusts, Foundations & Family Offices
Establishing DIFC and ADGM trusts or foundations for asset protection.
Advising family offices on wealth structuring and intergenerational transfer.
Cross-Border Estate Structuring
Coordinating succession planning for families with assets across multiple jurisdictions.
Advising on tax efficiency across the UAE, India, Europe, and the US.
Our Experience in Tax & Estate Planning Law
Structured tax-efficient holdings for a regional conglomerate using DIFC SPVs.
Drafted ADGM wills and trusts for HNWIs with cross-border real estate and investment portfolios.
Represented corporates in tax disputes with the UAE Federal Tax Authority (FTA).
Advised a multinational on transfer pricing policies for UAE operations.
Assisted expatriates with succession planning to align UAE assets with foreign inheritance laws.
Legal Services We Provide
Corporate tax structuring and compliance
VAT advisory, disputes, and refund applications
Transfer pricing, ESR, and CRS compliance
Wills, probate, and succession planning (DIFC/ADGM/onshore)
Family office and foundation establishment
Trust and wealth structuring for asset protection
Cross-border tax and estate planning
⚖️ At Pin Legal Consultancy, our tax and estate planning lawyers deliver bespoke strategies that protect assets, optimise tax outcomes, and ensure smooth intergenerational wealth transfers. Whether advising on corporate compliance or private wealth structuring, we provide strategic, discreet, and internationally aligned legal counsel.
