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Notes for use
These notes accompany the template and explain the drafting choices, the compliance points and the mistakes most often made with this document. They appear as a final page in the Word file, intended to be deleted before the document is executed.
Get the activity list right at the start
The licensed activity determines what the company may lawfully do, which job titles will be approved for work permits, whether a sector regulator must approve the business, and in some cases the corporate tax analysis. Amending it later is possible but slower than getting it right, and companies typically discover the mismatch at the first visa refusal.
Office space drives the visa quota
Mainland visa quotas are linked to the size and type of premises. A company that takes minimal space to reduce cost and then needs ten visas will find the quota unavailable. Model the headcount before signing the tenancy, not after.
100% foreign ownership is the default — but check the activity
Full foreign ownership is now available for most mainland activities. Activities on the strategic-impact list determined by Cabinet decision remain restricted or conditional. Confirm the specific activity rather than relying on the general position.
Attestation of foreign documents takes weeks
Corporate shareholder documents issued abroad need attestation in the country of issue, legalisation through the UAE embassy, and then the Ministry of Foreign Affairs. This is the single most common cause of a stalled incorporation. Start it before the name reservation, not after the initial approval.
The bank account is the critical path
Corporate account opening involves enhanced due diligence on shareholders, beneficial owners and source of funds, and commonly takes longer than every other step combined. WPS runs through the account, and without WPS you cannot pay employees compliantly. Begin the moment the licence issues.
The MOA is notarised and bilingual
Unlike a Singapore constitution or an English-law articles of association, the mainland Memorandum of Association is notarised before a UAE notary and the Arabic text is the operative version. Amendments require notarisation again — build that into any plan involving share transfers or capital changes.
Register for corporate tax even if you expect no liability
Registration is required regardless of whether tax is payable. Businesses below the threshold, and those expecting to elect Small Business Relief, still register. Missing this is a straightforward and avoidable penalty.
Assess Emiratisation before you reach the threshold
Quota obligations attach at defined headcount levels and penalties compound monthly per unfilled position. A company planning to grow past 50 employees should model the requirement into its hiring plan rather than encountering it as a fine.
UBO is not optional and not one-off
The register must be established, filed, and kept current as ownership changes. It is checked in banking, in licensing and in due diligence, and it is frequently set up at incorporation and then never updated.
Sector approvals gate the licence
Health, education, transport, food, financial services, legal services and many other activities require approval from the relevant authority before the trade licence issues. Identify these at the activity stage; discovering one at submission adds weeks.
Professional versus commercial form
Professional activities may be licensed as a civil company or professional licence rather than an LLC, with different ownership and liability consequences. Take advice where the activity is a regulated profession.
Keep the corporate file from day one
Licence, MOA and amendments, notarised resolutions, share registers, UBO filings and lease documents belong in one place. Growing companies reconstruct this painfully at their first financing or bank review.
Renewal dates cluster — diarise them together
Licence, establishment card, immigration file, tenancy, Ejari, insurance and visas all renew on their own cycles. A single calendar with reminders prevents the cascade where a lapsed tenancy blocks a licence renewal which blocks a visa renewal.
Redomiciliation is now available
Recent amendments to the Commercial Companies Law introduced a mechanism to transfer a company’s registration between authorities, including between mainland and free zones. Getting the initial choice wrong is less permanent than it was — but it remains a process with approvals, not a switch.
Current as of
Reflects UAE law and practice current as of {{DATE OF USE}}. Licensing procedures differ by emirate and change frequently; foreign ownership rules, strategic activity lists, corporate tax and UBO requirements are all subject to amendment — confirm the current position with the relevant Department of Economic Development and take legal advice before incorporating.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, corporate secretary, or accountant as relevant) before you rely on it.