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Moving to Dubai and the UAE: what to settle, and when

Moving your life and wealth to Dubai or elsewhere in the UAE brings 3 sets of rules together: those of the country you're leaving, which decide how your departure and any business sale are taxed; the UAE's residence and tax rules; and the succession law of every country where you will still hold assets. Some steps carry fixed deadlines, and some can't be undone once taken. This page sets out what to settle, and when.

A single boat crossing clear turquoise water

The move, in 4 stages

1. Before you leave

The country you're leaving decides:

  • whether you've stopped being tax resident there
  • how a business sale is taxed, before or after you go
  • what happens to property you keep
  • how long its inheritance or estate rules still reach you

These rules differ from country to country. For a UK owner selling a business, for example, a sale before or after leaving is taxed under different rules. The Budget of 28 October 2026 announced that the lifetime limit for Business Asset Disposal Relief will fall from £1 million to £500,000 for sales on or after 6 April 2027. That change is not yet law. [4]

2. Arriving in the UAE

  • Residency. For investors and business owners, the long-term route is the UAE Golden Visa, based on property, an investment or a business. The federal immigration authority describes it as 10 years; the federal portal shows 5 years for some routes. [2][5] The UAE Golden Visa →
  • Tax residence. A UAE tax residency certificate from the Federal Tax Authority is based on 183 days in the UAE; or 90 days, with UAE residence (or UAE or GCC nationality) and a home or job here; or your main home and the centre of your interests being in the UAE. [1] The UAE tax residency certificate (guide coming soon)
  • Banking. Opening accounts can take weeks or months. Banks ask for documented evidence of where your money comes from, so gather it before you apply. [3] Opening a bank account in the UAE (guide coming soon)

3. Setting up

If you'll trade, invest or hold assets through a company, we form it in the free zone or registry that suits the activity, including DMCC and RAK ICC. Companies and tax →

4. Wills, foundations and holding structures

Wills, foundations and holding structures need checking against the succession rules of each country where you hold assets. Succession planning and structuring →

How we help

What we do:

  • We plan the move as one sequence, from the country you're leaving to the way your wealth will be held in the UAE, with the date each step must meet.
  • We form and administer the UAE companies the plan needs.
  • We coordinate the tax advisers, lawyers and banks involved and keep them to the same timetable.

What others do:

  • Tax advisers in the country you're leaving advise on its rules.
  • Law firms handle legal documents.
  • The UAE authorities and banks decide applications.

You appoint and contract with each specialist directly. Under a Full Mandate, we run the whole plan.

Marlborough Gulf does not give investment, pension or insurance advice. Regulated services are provided by licensed firms, who contract with you directly.

Sources

Further detail on each point is in the linked guides.

  1. Federal Tax Authority, Issuance of Tax Certificates for Tax Residency, updated 22 Oct 2026. https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx
  2. ICP, Golden Residency Guide, updated 10 Sep 2026. https://icp.gov.ae/en/services/uae-golden-residency/
  3. Gulf News, "How non-residents can open a bank account in the UAE", updated 29 Jan 2025. https://gulfnews.com/living-in-uae/banking/how-non-residents-can-open-a-bank-account-in-the-uae-a-complete-guide-1.500024837
  4. GOV.UK, Budget 2026: Overview of tax legislation and rates, 28 Oct 2026, measure 1.33. https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar
  5. u.ae, Golden visa, updated 28 Jul 2026. https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa