Economic Substance Regulation (ESR)

Assessment, notification and reporting under the UAE ESR framework.

Overview

ESR obligations apply to entities carrying on relevant activities in the UAE. We assess your position, prepare and file notifications and reports, and advise on the substance needed to satisfy the test.

What's included

Relevant activity and exemption assessment
ESR notification preparation and filing
Economic substance report submission
Substance gap analysis and remediation advice
Ongoing advisory as the framework evolves

Who this is for

Entities carrying on relevant activities, holding companies and groups with UAE-registered subsidiaries.