Moving a company's legal home used to mean closing it down in one country and starting again in another, with all the lost contracts, history and tax consequences that brings. Re-domiciliation avoids that. The company keeps its identity and simply continues under a new jurisdiction's law.
The UAE now offers several ways to do this, but the rules differ by zone, and some parts of the framework are still being finalised. This guide explains what it means, how the process works, and what to check before you start.
Considering moving your company to the UAE? Contact Raes Associates for a free assessment of whether re-domiciliation is the right route for your business.
What Does Re-Domiciliation Mean?
Re-domiciliation, also called continuation or transfer of registration, is the transfer of a company's place of incorporation from one jurisdiction to another while preserving its legal identity. The company does not liquidate or re-incorporate. Its contracts, assets, liabilities, history and date of incorporation carry over, and it becomes governed by the law of its new home.
For the move to work, both jurisdictions must allow it. The original jurisdiction must permit companies to leave, and the receiving UAE authority must permit companies to arrive.
Three Situations People Mean by Re-Domiciliation
1. Foreign Company Moving to the UAE
A company incorporated in the British Virgin Islands, Cayman Islands or another jurisdiction continues its legal existence under an eligible UAE jurisdiction.
2. Moving Between UAE Jurisdictions
A company may seek to move between free zones or between a free zone and the mainland where the applicable legal framework permits continuation.
3. Free Zone Company Seeking Mainland Access
This is often confused with re-domiciliation. Before moving a company's legal registration, review the Free Zone to Mainland Business Setup in Dubai guide to understand whether a separate mainland setup or other permitted arrangement may meet your needs.
Dubai Executive Council Resolution No. 11 of 2025 introduced a route for eligible free zone companies to obtain a branch licence or permit from the Department of Economy and Tourism instead of moving their registration. Check the current requirements with the relevant authority before relying on a particular route.
Which UAE Jurisdictions Accept Re-Domiciliation?
The available routes and requirements differ by authority. The following overview reflects the jurisdictional information outlined in this guide.
| UAE Jurisdiction | Published Position |
|---|---|
| ADGM and DIFC | Established continuation regimes under their respective company laws, with inbound and outbound routes. |
| DMCC | Rules amended in October 2024 to allow re-domiciliation in and out, subject to conditions. |
| JAFZA and RAK ICC | Published routes for companies transferring from other jurisdictions. |
| Meydan Free Zone | An inbound process is published, including a temporary licence pending exit from the original jurisdiction. |
| UAE Mainland | A route has been reported under Federal Decree-Law No. 20 of 2025, effective January 1, 2026. The implementation position requires confirmation with the relevant authority. |
Important regulatory note: Reports describe Federal Decree-Law No. 20 of 2025 as introducing a transfer-of-registration mechanism for companies moving into the UAE, between free zones, or between mainland and free zone jurisdictions while maintaining continuity. However, implementing regulations had not been published in full as of mid-2026, according to the information used for this guide. Additional approvals may apply depending on the activity and receiving authority.
Confirm the current legal position directly with the relevant UAE authority before making decisions or committing to the process.
Benefits of Re-Domiciling to the UAE
For eligible companies, re-domiciliation can provide continuity while changing the jurisdiction under which the business operates.
- Business continuity: Contracts, assets, liabilities and corporate history can be preserved without liquidating and rebuilding the company.
- Avoiding re-incorporation: Continuing the existing company may help avoid the costs, delays and tax consequences associated with closing one entity and establishing another.
- Access to the UAE business environment: The UAE offers international connectivity, a range of business structures and 100% foreign ownership in many eligible structures.
- Choice of jurisdiction: Businesses can assess financial centres such as ADGM and DIFC, commercial jurisdictions such as DMCC, and suitable offshore structures.
- Regional presence: A UAE base can support regional operations, banking relationships and residency arrangements for eligible key personnel.
Choosing the right jurisdiction is essential. Read Raes Associates' business setup guides for related resources on free zone and mainland structures before deciding.
Requirements for Company Re-Domiciliation in the UAE
Requirements vary by receiving authority and the company's original jurisdiction. Common requirements may include the following:
- Eligibility: The company must be validly incorporated, in good standing and not in liquidation or insolvency.
- Permission from the home jurisdiction: The original jurisdiction must allow outward continuation. A legal opinion from local counsel may be required.
- Solvency evidence: A solvency statement may be needed to confirm that the company can meet its debts.
- Corporate approvals: Board resolutions and shareholder special resolutions approving the move may be required.
- Constitutional documents: The company's articles and related documents may need to be adapted to the receiving jurisdiction's requirements.
- Corporate and KYC documents: Certificates, statutory registers and identification documents for shareholders and directors may be requested. Certification or apostille requirements depend on the authority.
- Registered premises: An office or flexi-desk arrangement may be required. Some jurisdictions may also require a UAE-resident manager or authorised signatory.
- Fees: Application, registration and licence fees will depend on the receiving authority.
Step-by-Step Company Re-Domiciliation Process
The process generally involves coordination between the company's existing jurisdiction and the receiving UAE authority. The exact sequence may vary.
- Check eligibility and the permitted route.
Confirm that both the original jurisdiction and the proposed UAE authority allow the transfer. - Choose the receiving jurisdiction.
Assess your business activity, licensing requirements, banking needs and future growth plans. - Obtain internal approvals.
Prepare the required board and shareholder resolutions authorising the move. - Secure home-jurisdiction clearances.
These may include legal opinions, registrar filings, tax clearances and public notices, depending on the jurisdiction. - Apply for initial approval in the UAE.
Submit the preliminary application and prepare the documents requested by the receiving authority. - Arrange registered premises.
Secure the required office or flexi-desk arrangement and complete the relevant lease or service agreement. - Submit the continuation application.
The UAE authority may issue a temporary or provisional certificate while the original registration is being closed or transferred. - Complete the exit from the original register.
Fulfil the requirements imposed by the company's existing jurisdiction. - Receive continuation and licensing documents.
Complete the receiving authority's requirements to obtain the applicable certificate of continuation and trade licence. - Complete post-move formalities.
Address banking, tax registration, visas and any ongoing regulatory obligations.
If you want to compare re-domiciliation with establishing a new business, read Raes Associates' Business Setup in Dubai guides. The business setup timeline guide also explains common stages and factors that can affect processing time.
What Stays the Same and What Changes?
Re-domiciliation is intended to preserve the company's legal identity, but the move does not mean every aspect of the business remains unchanged.
| What Generally Stays the Same | What Changes or Needs Review |
|---|---|
| Legal personality, subject to the applicable continuation framework | Governing company law and regulator |
| Contracts, assets and liabilities, subject to applicable law and contract terms | Constitutional documents and corporate form |
| Corporate history and original incorporation date, where legally preserved | Licence and registered office |
| Ownership, unless a restructuring is also undertaken | Banking arrangements and KYC checks |
| Existing business relationships, subject to contractual requirements | Tax residency, registrations and filing obligations |
Review important contracts, financing agreements, regulatory permissions and banking arrangements before beginning. Some counterparties may need to be notified or may require updated documents after the move.
Timeline and Costs of Re-Domiciliation
Published estimates suggest that UAE-side filing may take a few weeks in jurisdictions such as ADGM and RAK ICC. The full process, including exit paperwork in the original jurisdiction, is often estimated at approximately two to four months.
These are indicative estimates rather than guaranteed timelines. Document attestation, legal opinions, registrar reviews and approvals in the original jurisdiction can affect the overall duration.
Potential Costs to Budget For
- Government application and registration fees.
- Trade licence and ongoing jurisdictional fees.
- Legal advice and opinions in the UAE and the original jurisdiction.
- Document notarisation, certification and attestation.
- Registered office, office lease or flexi-desk costs.
- Exit taxes, registrar charges or other fees in the original jurisdiction.
- Accounting, tax advice, banking and compliance costs after the move.
Costs vary considerably by jurisdiction and company structure. Request itemised quotations before proceeding. See the Business Setup Timeline in the UAE and UAE Business Setup Costs: 15 Costs Nobody Warns You About for related planning information.
Tax, Banking and Compliance After the Move
Completing the legal transfer is only one part of re-domiciliation. The company must also review its tax position, banking arrangements and continuing compliance obligations.
- UAE corporate tax: Review registration and filing obligations with the Federal Tax Authority. Free zone companies must satisfy the applicable conditions to benefit from the 0% corporate tax rate on qualifying income. Explore our corporate tax services and guides on FTA Corporate Tax Registration UAE, Qualifying Free Zone Person Corporate Tax and the UAE Corporate Tax Complete Guide.
- Home-country tax: Leaving the original jurisdiction may trigger exit charges or reporting obligations. Obtain tax advice before starting. See the Raes Associates tax guides for related UAE tax information. A tax residency certificate may help demonstrate UAE tax residence where applicable.
- Corporate banking: Banks generally conduct KYC reviews when a company's jurisdiction or corporate documents change. Start discussions with your bank early. For offshore structures, see How to Open an Offshore Company and Business Bank Account or explore corporate bank account opening assistance.
- Accounting and audit: Maintain proper accounting records and check whether the company must undergo an audit. Read Is Audit Mandatory in the UAE?
- VAT: Assess whether VAT registration is required based on the applicable taxable turnover thresholds and rules.
Risks and Mistakes to Avoid
Careful planning can help reduce delays, unexpected costs and compliance problems during a company transfer.
- Assuming every jurisdiction allows re-domiciliation: Both the original and receiving jurisdictions must permit the proposed continuation route.
- Ignoring home-country tax implications: Exit taxes or reporting requirements may affect the overall cost of the move.
- Underestimating the timeline: Legal opinions, attestations, registrar reviews and exit filings can take longer than expected.
- Choosing an unsuitable jurisdiction: The chosen zone should match the company's activity, banking requirements and operational plans.
- Overlooking substance requirements: Some jurisdictions and banks expect a genuine business presence, including suitable premises and, where required, a resident signatory.
- Overlooking simpler alternatives: A branch, a new holding structure or a new free zone or mainland company may be more suitable in some cases.
Depending on your objectives, explore Foreign Company Branch Office in Dubai and How to Open a Holding Company in Dubai. If you are considering closing rather than transferring a company, review the relevant company closure and liquidation services.
For more guidance, read Mistakes to Avoid When Starting a Business in the UAE and Individual vs Subsidiary vs Branch in DMCC.
Need Help With Company Re-Domiciliation?
Re-domiciliation involves two legal systems, several authorities and extensive documentation. Getting the sequence wrong can cost time and money.
Raes Associates can review your company's circumstances, assess whether re-domiciliation, a branch or a new entity is the better option, and coordinate the UAE-side application, licensing, banking and compliance requirements.
You will still need appropriate legal counsel in your home jurisdiction for the exit process. We can work alongside that team to coordinate the UAE-side requirements.
Contact Raes Associates for a free consultation about moving your company to the UAE.
Discuss Your Requirements on WhatsAppFrequently Asked Questions
1. What does re-domiciliation mean?
Re-domiciliation means transferring a company's place of incorporation to another jurisdiction while preserving its legal identity, contracts and corporate history, without liquidating or re-incorporating, where the applicable laws permit continuation.
2. Can a foreign company re-domicile to the UAE?
Yes, certain UAE jurisdictions publish continuation routes, including ADGM, DIFC, DMCC, JAFZA, RAK ICC and Meydan Free Zone. Eligibility depends on the receiving authority's rules and whether the original jurisdiction allows the company to leave.
3. Is re-domiciliation possible on the UAE mainland?
Reports indicate that federal legislation introduced a transfer-of-registration route. However, the implementation position described in this guide was not fully settled as of mid-2026. Confirm the current requirements and any additional approvals with the relevant authority before proceeding.
4. Do I lose my contracts and company history after re-domiciliation?
The purpose of re-domiciliation is to preserve the company's legal identity, contracts, assets, liabilities and corporate history. However, governing law, licensing, banking and tax arrangements may change. Contract terms and applicable laws should be reviewed before the transfer.
5. How long does company re-domiciliation take?
UAE-side filing may take a few weeks in some jurisdictions. The full process, including the exit from the original jurisdiction, is commonly estimated at two to four months. Actual timing depends on the jurisdictions involved, document preparation and regulatory approvals. For general setup timing context, see our UAE business setup timeline guide.
