Setting Up in the DIFC

Analysis

The Dubai International Financial Centre (DIFC) is a geographically defined free zone established in 2004 in the Emirate of Dubai. The DIFC was the first UAE free zone to be designated as a “financial” free zone and is currently the only fully operational financial free zone in the UAE (although it was announced earlier this year that a second financial free zone will be established in Abu Dhabi). In this article Marisa Finnerty looks at some of the benefits of setting up in the DIFC and the types of entities which may be established.

In brief:

• There are a number of benefits to establishing a business in the DIFC including 100% foreign ownership, 0% tax rate on income and profits for 50 years and the freedom to repatriate capital and profits without foreign exchange or other restrictions.

• The DIFC legal system is based on English common law and UAE civil and commercial laws and foreign ownership restrictions do not apply within the DIFC.