UAE Tax Coordination for German High-Net-Worth Individuals

Establish the purpose and boundaries of the review

The engagement may concern an existing UAE company, a planned investment, a move to Dubai or the transfer of funds. We identify the decision and the entities or individuals involved. This helps determine what information is genuinely required and what should remain outside the engagement.

Personal wealth information is sensitive. We agree the communication arrangements and authorised participants before collecting documents. A family office, German tax adviser and UAE company accountant may each need different information; not every participant needs a complete copy of the client's affairs.

Separate ownership from business activity

Holding an investment and actively carrying on a business can raise different questions. The review identifies the legal owner, the source of income and the activities performed by each person or entity. A structure chart should be supported by agreements and records, not only a list of company names.

Where a UAE company makes payments to its owner, the legal and accounting basis should be clear. Salary, dividends, loan movements and reimbursements need to be distinguished. German consequences should be assessed by the appropriate adviser using the same transaction facts.

Coordinate residence and cross-border questions

A UAE visa, property or company does not provide a complete personal tax-residence answer. We can help organise UAE evidence for a specific assessment, while German advisers address continuing connections and obligations in Germany. Advice should be based on the individual's circumstances and relevant period.

Treaty relief should not be assumed. The former Germany–UAE double-tax agreement ended in 2021 according to Germany's finance ministry. Any proposed relief or reporting position needs its own current legal basis; a residence certificate is not a universal exemption document.

Keep advice connected to implementation

If the review leads to changes in a company, financing arrangement or reporting process, the responsible parties should agree the necessary approvals and evidence. We help identify the UAE accounting and tax tasks, while legal structuring, investment advice and German filings remain with the relevant appointed specialists.

An implementation record should show what was actually done and when. If the final arrangement differs from the proposal reviewed by advisers, the analysis may need updating. This is especially important where family or commercial decisions evolve during a longer project.

Arrange a confidential initial discussion

Start with a high-level description of the UAE interests and the question to be addressed. We can identify the documents required after the scope is clear, rather than request an unrestricted financial history at the outset. Existing advice and the identity of other advisers help avoid duplicated work.

Our role is limited to the services expressly agreed. We do not promise secrecy from lawful reporting, guaranteed tax savings or protection from every authority enquiry. The aim is organised, fact-based coordination that allows the client and their advisers to make informed decisions.

Organise the information without assuming every asset is alike

A personal or family review should distinguish the individual, companies, trusts or other arrangements that hold assets. Record the jurisdictions involved and the nature of income or transactions being considered. A consolidated wealth summary can help with scoping, but it should not erase the legal ownership relevant to the analysis.

For a German-connected individual, retained interests and personal circumstances may require detailed German advice. A UAE residence document is not a universal answer to those questions. We coordinate UAE information within the agreed remit and identify where qualified foreign tax, legal or estate-planning support is needed.

The information request should be proportionate to the engagement. Sensitive personal records should be shared through an agreed process and only with the professionals who need them. Establish who may give instructions and whether family members require separate advice rather than assuming one person's approval represents everyone.

The output should make assumptions and limitations clear. An initial discussion about a proposed investment is different from reviewing a completed transaction or preparing a filing. Changes in residence, ownership or succession intentions may require new analysis. We do not offer blanket assurances of confidentiality against lawful disclosure obligations or promise that a structure eliminates tax; the work must reflect the actual circumstances and applicable requirements.

Related support for German businesses

• Expatriate Tax Coordination
• Tax Residency and Repatriation

Discuss your UAE requirements

Tell our Dubai team about your German business, UAE entity and the support you need. We will confirm the scope, required records and next steps before work begins. German tax filings and legal opinions require an appropriately qualified German adviser.