UAE unveils tax residency criteria

zzzzzz · Oct 21, 2023

Martin Everson said:
For whom would you need a TRC?

I have mentioned this before but I will mention it again. A TRC is meaningless to a foreign tax office. The foreign tax office decides if your a tax resident or not as defined by their laws i.e center of life, ties etc etc. A TRC is nice document for a bank or broker and that is about it. The foreign government can even deem you a dual tax resident in some cases. If you are concerned about a challenge one needs to do a complete disconnect from their old country, show a strong connection with expenses and lifestyle in new adopted country alongside a TRC. TRC is not a magic wand sadly.

In my country (EU) you need TRC if you don't deregister for tax purposes and are considered dual tax resident for that year under DTA. In the process of determining tax residency under DTA you must also provide TRC. If you only have other proofs that is not enough, they also want TRC and this procedure must be done every year unless you deregister.
The problem with UAE DTA is, it's written for UAE nationals only so you can't get UAE TRC as foreign national. I heard UAE changed this in March.

uranium · Oct 21, 2023

zzzzzz said:
In my country (EU) you need TRC if you don't deregister for tax purposes and are considered dual tax resident for that year under DTA. In the process of determining tax residency under DTA you must also provide TRC. If you only have other proofs that is not enough, they also want TRC and this procedure must be done every year unless you deregister.
The problem with UAE DTA is, it's written for UAE nationals only so you can't get UAE TRC as foreign national. I heard UAE changed this in March.

It is written UAE national and UAE resident
If you have Emirates ID, that makes you a resident.

zzzzzz · Oct 21, 2023

uranium said:
It is written UAE national and UAE resident
If you have Emirates ID, that makes you a resident.

In DTA with my country it says UAE national only. Yes, some countries also have UAE national and UAE resident written in it.
Since March 2023 I heard UAE revenue also issues TRC to UAE residents from countries that have only UAE national written in DTA, so that is not a problem anymore.

UAE unveils tax residency criteria

zzzzzz

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uranium

zzzzzz

well-known Member

UAE unveils tax residency criteria

zzzzzz

well-known Member

uranium

zzzzzz

well-known Member

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