Economic Substance Regulation in UAE

The United Arab Emirates Cabinet has issued the Cabinet of Ministers Resolution No.31 of 2019 and it requires all in-scope UAE entities to maintain an economic substance.

Economic substance regulation will be applicable to onshore and free zone companies that engage in any of the below mentioned “Relevant Activities”;



Investment Fund Management


Headquarters Businesses


Holding Company Businesses

Intellectual Property

Distribution and Service Centers Businesses

All mainland companies must file ESR notification within 30th June.

AON Management provides consulting on ESR and helps in identifying the qualifying entities and business segments for ESR compliance. We also take care of the process of filing ESR with the authorities within the time given

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Sojen Manjila, Partner

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