{"id":2713,"date":"2026-09-30T18:42:25","date_gmt":"2026-09-30T18:42:25","guid":{"rendered":"https:\/\/eighty20.me\/uae\/management-consultancy\/ubo-declaration\/"},"modified":"2026-09-30T18:48:43","modified_gmt":"2026-09-30T18:48:43","slug":"ubo-declaration","status":"publish","type":"page","link":"https:\/\/eighty20.me\/uae\/management-consultancy\/ubo-declaration\/","title":{"rendered":"UBO Declaration"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2713\" class=\"elementor elementor-2713\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cd3e88 e-flex e-con-boxed e-con e-parent\" data-id=\"3cd3e88\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ed9d23e e-con-full e-flex e-con e-child\" data-id=\"ed9d23e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77b8538 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"77b8538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eighty20.me\/uae\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Service<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">UBO Declaration<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fad2951 elementor-widget elementor-widget-heading\" data-id=\"fad2951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">UBO Declaration<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44e4a08 e-con-full e-flex e-con e-child\" data-id=\"44e4a08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-402c03f elementor-widget elementor-widget-text-editor\" data-id=\"402c03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d87aeb e-flex e-con-boxed e-con e-parent\" data-id=\"5d87aeb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e84b9fc e-con-full e-flex e-con e-child\" data-id=\"e84b9fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a38178d elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"a38178d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__a38178d\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__a38178d\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__a38178d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-768d41a elementor-widget elementor-widget-text-editor\" data-id=\"768d41a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Most UAE companies must identify the natural persons who ultimately own or control them.<\/p>\n<p>These individuals are commonly known as <strong>Ultimate Beneficial Owners, or UBOs<\/strong>.<\/p>\n<p>Identifying a UBO may be straightforward where individuals directly own a company. It can become considerably more complex when the ownership structure includes holding companies, overseas shareholders, nominee arrangements, multiple corporate layers or special control rights.<\/p>\n<p>Eighty20 provides <strong>UBO declaration services in the UAE<\/strong> to help businesses review their ownership structures, identify relevant beneficial owners, prepare required registers and support submissions to the appropriate registrar or licensing authority.<\/p>\n<h2>What Is a UBO Declaration in the UAE?<\/h2>\n<p>A UBO declaration records information about the natural person or persons who ultimately own or control a legal entity.<\/p>\n<p>Under the UAE federal beneficial ownership framework, a person may qualify as a beneficial owner through:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Direct ownership<\/li>\n\t<li>Indirect ownership<\/li>\n\t<li>Voting rights<\/li>\n\t<li>Control through other means<\/li>\n\t<li>Rights to appoint or remove the majority of directors<\/li>\n<\/ul>\n<p>The objective is to identify the actual individuals behind a legal entity rather than stopping at the name of a company appearing on its shareholder register.<\/p>\n<p>This transparency supports the UAE&#8217;s wider framework for preventing money laundering, terrorist financing and misuse of corporate structures.<\/p>\n<h2>What Are the UAE UBO Rules in 2026?<\/h2>\n<p>The principal federal framework is <strong>Cabinet Resolution No. 109 of 2023 Regulating the Real Beneficiary Procedures<\/strong>, which replaced the earlier Cabinet Resolution No. 58 of 2020.<\/p>\n<p>The decision remains in force and establishes requirements covering:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Identification of beneficial owners<\/li>\n\t<li>Beneficial Owner Registers<\/li>\n\t<li>Registers of Partners or Shareholders<\/li>\n\t<li>Nominee board-member information<\/li>\n\t<li>Disclosure to the relevant registrar<\/li>\n\t<li>Changes in beneficial ownership information<\/li>\n\t<li>Registrar supervision and access to information<\/li>\n<\/ul>\n<p>The framework applies to legal persons licensed or registered in the UAE, subject to the exclusions provided under the decision. It also extends to entities in <strong>non-financial free zones<\/strong>.<\/p>\n<p>Administrative penalties for breaches are governed by <strong>Cabinet Resolution No. 132 of 2023<\/strong>.<\/p>\n<h2>Who Is Considered a UBO in the UAE?<\/h2>\n<p>Under Cabinet Resolution No. 109 of 2023, the starting test generally looks for the natural person who directly or indirectly owns or controls <strong>25% or more of the company&#8217;s capital<\/strong> or holds <strong>25% or more of its voting rights<\/strong>.<\/p>\n<p>A person may also qualify where they exercise control by other means, including the right to appoint or remove the majority of the company&#8217;s board members.<\/p>\n<p>The identification process follows a cascading approach.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>UBO Test<\/th>\n<th>What the Company Should Consider<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ownership test<\/td>\n<td>Who ultimately owns 25% or more of the company&#8217;s capital?<\/td>\n<\/tr>\n<tr>\n<td>Voting-rights test<\/td>\n<td>Who ultimately controls 25% or more of the voting rights?<\/td>\n<\/tr>\n<tr>\n<td>Other control test<\/td>\n<td>Does anyone exercise control through agreements, appointment rights or other mechanisms?<\/td>\n<\/tr>\n<tr>\n<td>Senior-management test<\/td>\n<td>If no natural person can be identified after applying the required tests, the relevant senior management person may be identified under the final-stage test.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The review should continue through any number of companies or arrangements until the relevant natural person is identified.<\/p>\n<h2>How Does Direct and Indirect UBO Ownership Work?<\/h2>\n<h3>Direct Ownership<\/h3>\n<p>Direct ownership occurs when a natural person holds an ownership interest in the UAE company in their own name.<\/p>\n<p>For example, if an individual directly owns 60% of a UAE company, they clearly exceed the 25% ownership threshold and would generally meet the ownership test.<\/p>\n<h3>Indirect Ownership<\/h3>\n<p>Indirect ownership occurs when an individual owns or controls the UAE company through one or more other legal entities.<\/p>\n<p>For example:<\/p>\n<p><strong>Individual \u2192 Foreign Holding Company \u2192 UAE Company<\/strong><\/p>\n<p>The review should not stop at the foreign holding company. The ownership chain needs to be traced until the relevant natural persons are identified.<\/p>\n<p>For complex structures, Cabinet Resolution No. 109 of 2023 expressly requires beneficial ownership to be traced through any number of legal persons or arrangements.<\/p>\n<h2>Can Someone Be a UBO Without Owning 25% of the Shares?<\/h2>\n<p>Yes.<\/p>\n<p>Share ownership is not the only method of determining beneficial ownership.<\/p>\n<p>A natural person may exercise ultimate control through:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Special voting arrangements<\/li>\n\t<li>Shareholder agreements<\/li>\n\t<li>Contractual rights<\/li>\n\t<li>Appointment or removal rights<\/li>\n\t<li>Other decision-making powers<\/li>\n<\/ul>\n<p>This is why simply reviewing the company&#8217;s share certificates may not always be enough.<\/p>\n<p>Control arrangements and relevant constitutional or contractual documents may also need to be reviewed.<\/p>\n<h2>What Happens If Nobody Owns 25%?<\/h2>\n<p>The company should not automatically conclude that there is no UBO.<\/p>\n<p>It should first consider whether any natural person exercises control through other means.<\/p>\n<p>If no natural person can ultimately be identified after applying the required ownership and control tests, the relevant natural person holding the senior-management position may be identified under the final step of the statutory process.<\/p>\n<p>This is a fallback test and should not be used merely because the ownership structure is difficult to analyse.<\/p>\n<h2>Which UAE Companies Are Subject to UBO Requirements?<\/h2>\n<p>The federal UBO framework generally applies to legal persons licensed or registered in the UAE, including entities established in <strong>non-financial free zones<\/strong>, subject to the specific exclusions in the legislation.<\/p>\n<p>This may include, depending on the entity&#8217;s legal and regulatory position:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Mainland companies<\/li>\n\t<li>Limited liability companies<\/li>\n\t<li>Commercial Free Zone companies<\/li>\n\t<li>Private companies<\/li>\n\t<li>Holding companies<\/li>\n\t<li>Foreign-owned UAE companies<\/li>\n\t<li>Companies with corporate shareholders<\/li>\n\t<li>Companies with nominee arrangements<\/li>\n\t<li>Businesses with multi-layer ownership structures<\/li>\n<\/ul>\n<p>The actual filing route depends on the registrar or licensing authority responsible for the company.<\/p>\n<h2>Which Entities Are Outside the Main Federal UBO Framework?<\/h2>\n<p>Cabinet Resolution No. 109 of 2023 contains specific exclusions.<\/p>\n<p>These include certain government-owned structures and entities operating within UAE <strong>financial free zones<\/strong>, subject to the wording and conditions of the legislation.<\/p>\n<p>However, being outside the federal framework does not necessarily mean that an entity has no beneficial ownership obligations.<\/p>\n<h3>DIFC Companies<\/h3>\n<p>Dubai International Financial Centre maintains its own <strong>Ultimate Beneficial Ownership Regulations<\/strong>.<\/p>\n<p>DIFC registered persons are generally required to identify their natural-person beneficial owners, maintain a private beneficial ownership register and notify the Registrar of relevant UBO information and changes.<\/p>\n<h3>ADGM Companies<\/h3>\n<p>Abu Dhabi Global Market operates under its own <strong>Beneficial Ownership and Control Regulations<\/strong>.<\/p>\n<p>Applicable ADGM entities must maintain beneficial ownership information and notify the Registrar of relevant changes. ADGM&#8217;s commercial and beneficial ownership legislation was further amended during 2026, so ADGM companies should follow the current ADGM-specific requirements rather than relying on the federal filing process.<\/p>\n<h2>What Information Is Required for a UBO Register?<\/h2>\n<p>Under the federal framework, the company must maintain prescribed information concerning its beneficial owners.<\/p>\n<p>Depending on the individual and filing authority, information may include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Full legal name<\/li>\n\t<li>Nationality<\/li>\n\t<li>Date of birth<\/li>\n\t<li>Place of birth<\/li>\n\t<li>Residential address<\/li>\n\t<li>Contact details<\/li>\n\t<li>Passport or identification information<\/li>\n\t<li>Country issuing the identity document<\/li>\n\t<li>Basis on which the individual qualifies as a UBO<\/li>\n\t<li>Nature and extent of ownership or control<\/li>\n\t<li>Date on which beneficial ownership began<\/li>\n\t<li>Date on which beneficial ownership ended, where applicable<\/li>\n<\/ul>\n<p>Information should be supported by reliable identity and ownership documentation.<\/p>\n<p>The relevant registrar may also request additional supporting information.<\/p>\n<h2>What Documents Are Commonly Needed for a UBO Review?<\/h2>\n<p>The exact documents depend on the ownership structure and licensing authority.<\/p>\n<p>Common documents may include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Trade licence<\/li>\n\t<li>Certificate of incorporation<\/li>\n\t<li>Memorandum and Articles of Association<\/li>\n\t<li>Shareholder or partner register<\/li>\n\t<li>Share certificates<\/li>\n\t<li>Passport copies of beneficial owners<\/li>\n\t<li>Emirates IDs where applicable<\/li>\n\t<li>Corporate shareholder documents<\/li>\n\t<li>Overseas company extracts or registers<\/li>\n\t<li>Ownership structure chart<\/li>\n\t<li>Shareholder agreements<\/li>\n\t<li>Documents showing voting rights<\/li>\n\t<li>Documents showing appointment or control rights<\/li>\n\t<li>Nominee declarations where relevant<\/li>\n<\/ul>\n<p>Companies with overseas corporate shareholders usually require more documentation because the ownership chain must be followed until the relevant natural persons are identified.<\/p>\n<p>Foreign documents may also be subject to certification, translation, legalisation or other requirements depending on the registrar and circumstances.<\/p>\n<h2>What Is the UAE Beneficial Owner Register?<\/h2>\n<p>An in-scope legal person must maintain its own <strong>Beneficial Owner Register<\/strong>.<\/p>\n<p>This is an internal corporate record and is separate from the company&#8217;s Register of Partners or Shareholders.<\/p>\n<p>Under Cabinet Resolution No. 109 of 2023, the legal person must create and maintain the Beneficial Owner Register within the applicable statutory period and keep the information current.<\/p>\n<p>Changes to the register must be recorded within <strong>15 days<\/strong> from the date the legal person becomes aware of the change.<\/p>\n<h2>What Is the Register of Partners or Shareholders?<\/h2>\n<p>Companies subject to the federal framework must also maintain a <strong>Register of Partners or Shareholders<\/strong>.<\/p>\n<p>It records legal ownership information such as:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Partners or shareholders<\/li>\n\t<li>Number and category of shares<\/li>\n\t<li>Associated voting rights<\/li>\n\t<li>Date ownership was acquired<\/li>\n\t<li>Relevant identity information<\/li>\n\t<li>Corporate shareholder information<\/li>\n\t<li>Nominee-related information where applicable<\/li>\n<\/ul>\n<p>The shareholder register and UBO register have different functions.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Register<\/th>\n<th>Main Purpose<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Partners \/ Shareholders Register<\/td>\n<td>Records the company&#8217;s direct legal owners<\/td>\n<\/tr>\n<tr>\n<td>Beneficial Owner Register<\/td>\n<td>Identifies the natural persons who ultimately own or control the company<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A corporate entity can appear as a shareholder.<\/p>\n<p>A company itself cannot be the final natural-person beneficial owner.<\/p>\n<h2>UBO vs Shareholder vs Director<\/h2>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Role<\/th>\n<th>Meaning<\/th>\n<th>Automatically a UBO?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>UBO<\/td>\n<td>Natural person who ultimately owns or controls the legal entity<\/td>\n<td>Yes, where the statutory test is met<\/td>\n<\/tr>\n<tr>\n<td>Shareholder<\/td>\n<td>Person or legal entity holding shares directly<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Director<\/td>\n<td>Person involved in directing or governing the company<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Manager<\/td>\n<td>Person managing business operations or decision-making<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Nominee<\/td>\n<td>Person acting on behalf or under the direction of another person<\/td>\n<td>No<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>One individual may perform several roles, but a title such as director or manager does not automatically make that person a UBO.<\/p>\n<p>The ownership and control tests must still be applied.<\/p>\n<h2>How Are UBO Declarations Filed for Mainland Companies?<\/h2>\n<p>Mainland companies generally provide UBO information through the registrar or licensing authority responsible for their commercial registration.<\/p>\n<p>The specific submission process can vary between emirates and authorities.<\/p>\n<p>Depending on the authority, the process may involve:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Online government portals<\/li>\n\t<li>Licensing-authority systems<\/li>\n\t<li>Approved service centres<\/li>\n\t<li>Corporate amendment procedures<\/li>\n\t<li>Renewal-related compliance checks<\/li>\n<\/ul>\n<p>The company should confirm its ownership information and update its internal registers before making a regulatory submission.<\/p>\n<h2>How Do UBO Requirements Work for Commercial Free Zone Companies?<\/h2>\n<p>Companies established in UAE <strong>non-financial or commercial free zones<\/strong> generally fall within the federal beneficial ownership framework unless an applicable exclusion applies.<\/p>\n<p>The actual procedure is administered through the relevant Free Zone authority.<\/p>\n<p>Different Free Zones may use different:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Portals<\/li>\n\t<li>Forms<\/li>\n\t<li>Submission procedures<\/li>\n\t<li>Document checklists<\/li>\n\t<li>Renewal workflows<\/li>\n<\/ul>\n<p>A company should therefore follow the process issued by its own registrar rather than assuming every UAE Free Zone uses the same filing mechanism.<\/p>\n<h2>How Should Companies Handle Corporate Shareholders and Complex Structures?<\/h2>\n<p>Where a UAE company&#8217;s shareholder is another company, the analysis should continue through the ownership chain.<\/p>\n<p>A useful ownership review normally establishes:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>The direct shareholder of the UAE company<\/li>\n\t<li>The owners of that shareholder<\/li>\n\t<li>Any additional parent entities<\/li>\n\t<li>The natural persons at the top of the structure<\/li>\n\t<li>Direct and indirect ownership percentages<\/li>\n\t<li>Voting rights<\/li>\n\t<li>Other control arrangements<\/li>\n<\/ul>\n<p>For complex structures, a clear <strong>corporate ownership chart<\/strong> can make both the review and regulatory submission easier to understand.<\/p>\n<p>The supporting corporate records should agree with the percentages and relationships shown on the chart.<\/p>\n<h2>How Are Nominee Arrangements Treated?<\/h2>\n<p>A nominee may hold a formal position or interest while acting according to the instructions or wishes of another person.<\/p>\n<p>Cabinet Resolution No. 109 of 2023 specifically deals with nominee board members and requires relevant nominee information to be maintained and updated.<\/p>\n<p>The existence of a nominee arrangement does not remove the requirement to analyse the underlying ownership or control structure.<\/p>\n<p>The relevant records should clearly distinguish between the nominee and the person represented by the arrangement where required.<\/p>\n<h2>When Must UBO Information Be Updated?<\/h2>\n<p>UBO information should remain accurate and up to date.<\/p>\n<p>Under Article 15 of Cabinet Resolution No. 109 of 2023, amendments or changes to information covered by the decision must be submitted to the Registrar within <strong>15 days<\/strong> from the date of the amendment or change.<\/p>\n<p>Updates may be required when:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Shares are transferred<\/li>\n\t<li>Ownership percentages change<\/li>\n\t<li>A new shareholder is introduced<\/li>\n\t<li>The parent-company structure changes<\/li>\n\t<li>Voting rights change<\/li>\n\t<li>Control arrangements change<\/li>\n\t<li>A new UBO is identified<\/li>\n\t<li>An existing UBO stops qualifying<\/li>\n\t<li>Relevant personal information changes<\/li>\n<\/ul>\n<p>Businesses should therefore review beneficial ownership whenever their corporate structure changes rather than waiting for the next licence renewal.<\/p>\n<h2>What Are the Penalties for UBO Non-Compliance?<\/h2>\n<p>Failure to comply with the federal beneficial ownership requirements can lead to administrative enforcement.<\/p>\n<p>Cabinet Resolution No. 132 of 2023 provides a graduated penalty framework covering failures such as:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Not maintaining the Beneficial Owner Register<\/li>\n\t<li>Failing to record required UBO information<\/li>\n\t<li>Failing to update UBO records<\/li>\n\t<li>Failing to maintain shareholder information<\/li>\n\t<li>Failing to provide required information to the Registrar<\/li>\n<\/ul>\n<p>For example, failure to create and maintain a Beneficial Owner Register can progress from a written notice to an <strong>AED 50,000<\/strong> penalty for a second violation and <strong>AED 100,000<\/strong> for a third violation under the applicable penalty schedule.<\/p>\n<p>For third-time violations covered by the penalty framework, the Registrar may also have authority to suspend the commercial licence and close the commercial premises until the violation is corrected and the applicable penalty is paid.<\/p>\n<p>The exact consequence depends on the particular breach.<\/p>\n<h2>Is UBO Information Public in the UAE?<\/h2>\n<p>Under the federal framework, beneficial ownership information is subject to confidentiality restrictions and is not simply maintained as an unrestricted public register.<\/p>\n<p>The legislation permits disclosure in specified circumstances, including disclosure required under applicable legislation, government cooperation, AML\/CFT requirements and tax-information exchange arrangements.<\/p>\n<p>Financial free zones have their own rules.<\/p>\n<p>For example, ADGM states that its Record of Beneficial Owners is not published publicly and that access is restricted in accordance with its regulatory framework.<\/p>\n<h2>Common UBO Compliance Problems<\/h2>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Common Problem<\/th>\n<th>What It Means<\/th>\n<th>How We Help<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Complex Ownership Structures<\/td>\n<td>Several layers of corporate shareholders can make it difficult to identify the final natural persons.<\/td>\n<td>We trace the ownership chain and organise the supporting evidence.<\/td>\n<\/tr>\n<tr>\n<td>Incorrect Indirect Ownership Calculations<\/td>\n<td>Indirect ownership percentages can be misunderstood where multiple corporate layers are involved.<\/td>\n<td>We review each ownership level and calculate the relevant interests using available corporate records.<\/td>\n<\/tr>\n<tr>\n<td>Confusing Legal Ownership with Beneficial Ownership<\/td>\n<td>The direct shareholder shown in company records is not always the final UBO.<\/td>\n<td>We distinguish between the legal shareholder and the natural person who ultimately owns or controls the entity.<\/td>\n<\/tr>\n<tr>\n<td>Incomplete Corporate Documents<\/td>\n<td>Parent-company records, shareholder registers, or overseas ownership documents may be missing or outdated.<\/td>\n<td>We identify documentation gaps before the declaration is prepared.<\/td>\n<\/tr>\n<tr>\n<td>No Individual Appears to Own 25%<\/td>\n<td>No natural person clearly meets the ownership threshold.<\/td>\n<td>We review voting rights, other control mechanisms, and the senior-management fallback where applicable.<\/td>\n<\/tr>\n<tr>\n<td>Outdated UBO Records<\/td>\n<td>Share transfers, new investors, passport changes, or restructuring may make existing UBO information outdated.<\/td>\n<td>We review the changes and help organise the updates required in the company&#8217;s records and regulatory submission.<\/td>\n<\/tr>\n<tr>\n<td>Missing Internal Registers<\/td>\n<td>Filing information with the licensing authority does not remove the requirement to maintain applicable internal corporate registers.<\/td>\n<td>We help businesses organise both the regulatory filing and internal register requirements.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Our UBO Declaration Process<\/h2>\n<h3>Step 1: Company and Jurisdiction Review<\/h3>\n<p>We identify the company&#8217;s legal form, licensing authority, and jurisdiction to determine which beneficial ownership framework applies.<\/p>\n<h3>Step 2: Ownership and Control Analysis<\/h3>\n<p>We trace direct and indirect ownership and review voting rights or other forms of control.<\/p>\n<h3>Step 3: UBO and Document Verification<\/h3>\n<p>We identify the relevant natural persons and organise supporting identity and ownership documents.<\/p>\n<h3>Step 4: Register and Filing Preparation<\/h3>\n<p>We help prepare the Beneficial Owner Register, relevant shareholder records and information required for submission.<\/p>\n<h3>Step 5: Submission and Ongoing Updates<\/h3>\n<p>We support the available filing process and can assist when ownership or UBO information subsequently changes.<\/p>\n<h2>Who Can Use Our UBO Declaration Services?<\/h2>\n<p>Eighty20 can support organisations including:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Mainland companies<\/li>\n\t<li>Commercial Free Zone companies<\/li>\n\t<li>LLCs<\/li>\n\t<li>Holding companies<\/li>\n\t<li>Family-owned companies<\/li>\n\t<li>Startups and SMEs<\/li>\n\t<li>Foreign-owned UAE businesses<\/li>\n\t<li>Companies with corporate shareholders<\/li>\n\t<li>Companies with nominee arrangements<\/li>\n\t<li>Businesses with complex ownership structures<\/li>\n<\/ul>\n<p>Companies in <strong>DIFC, ADGM or another jurisdiction with separate regulations<\/strong> should be assessed under the rules applicable to that jurisdiction.<\/p>\n<h2>FAQs:<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7210f24 elementor-widget elementor-widget-accordion\" data-id=\"7210f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1191\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1191\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is a UBO in the UAE?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1191\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1191\"><p>A UBO is the natural person who ultimately owns or controls a legal entity directly, indirectly, or through another form of control. Under the main federal framework, the ownership and voting-rights test generally starts at <strong>25%<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1192\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1192\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the UBO ownership threshold in the UAE?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1192\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1192\"><p>A natural person may qualify where they directly or indirectly own <strong>25% or more of the company&#8217;s capital<\/strong> or hold <strong>25% or more of the voting rights<\/strong>. Control through other means must also be considered.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1193\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1193\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is a shareholder automatically a UBO?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1193\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1193\"><p>No. A shareholder may be another company, and an individual shareholder may not necessarily meet the relevant ownership or control tests. The company must determine who ultimately owns or controls the legal entity.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1194\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1194\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can a UAE company have more than one UBO?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1194\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1194\"><p>Yes. More than one natural person may qualify as a beneficial owner where multiple individuals satisfy the applicable ownership or control tests.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1195\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1195\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What happens if nobody owns 25%?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1195\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1195\"><p>The company should consider whether a natural person exercises control through other means. If no natural person can be identified after applying the required tests, the senior-management test may apply as the final step.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1196\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1196\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do UAE Free Zone companies need UBO declarations?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1196\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1196\"><p>Companies operating in non-financial Free Zones are generally within the scope of Cabinet Resolution No. 109 of 2023, subject to applicable exclusions. The filing procedure is handled through the relevant Free Zone authority.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1197\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1197\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do DIFC and ADGM companies follow Cabinet Resolution No. 109 of 2023?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1197\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1197\"><p>Financial free zones are outside the main federal framework, but this does not mean DIFC and ADGM companies have no UBO obligations. DIFC and ADGM operate their own beneficial ownership regimes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is a UBO in the UAE?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A UBO is the natural person who ultimately owns or controls a legal entity directly, indirectly, or through another form of control. Under the main federal framework, the ownership and voting-rights test generally starts at <strong>25%<\\\/strong>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the UBO ownership threshold in the UAE?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A natural person may qualify where they directly or indirectly own <strong>25% or more of the company&#8217;s capital<\\\/strong> or hold <strong>25% or more of the voting rights<\\\/strong>. Control through other means must also be considered.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is a shareholder automatically a UBO?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. A shareholder may be another company, and an individual shareholder may not necessarily meet the relevant ownership or control tests. The company must determine who ultimately owns or controls the legal entity.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can a UAE company have more than one UBO?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. More than one natural person may qualify as a beneficial owner where multiple individuals satisfy the applicable ownership or control tests.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What happens if nobody owns 25%?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The company should consider whether a natural person exercises control through other means. If no natural person can be identified after applying the required tests, the senior-management test may apply as the final step.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do UAE Free Zone companies need UBO declarations?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Companies operating in non-financial Free Zones are generally within the scope of Cabinet Resolution No. 109 of 2023, subject to applicable exclusions. The filing procedure is handled through the relevant Free Zone authority.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do DIFC and ADGM companies follow Cabinet Resolution No. 109 of 2023?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Financial free zones are outside the main federal framework, but this does not mean DIFC and ADGM companies have no UBO obligations. DIFC and ADGM operate their own beneficial ownership regimes.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dc8692 elementor-widget elementor-widget-text-editor\" data-id=\"0dc8692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Need Help With Your UBO Declaration?<\/h2>\n<p>A reliable UBO declaration starts with correctly understanding who ultimately owns or controls the business.<\/p>\n<p>Eighty20 can help review your ownership structure, identify relevant beneficial owners, organise supporting documents, prepare required registers, and support the filing process with the appropriate UAE authority.<\/p>\n<p><strong>Contact Eighty20 for UBO declaration services in the UAE.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f51f0c e-con-full e-flex e-con e-child\" data-id=\"7f51f0c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-0c10c90 e-con-full e-flex e-con e-child\" data-id=\"0c10c90\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1b35f9 elementor-widget elementor-widget-heading\" data-id=\"a1b35f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Get In Touch <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87e969a elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"87e969a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2713\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"87e969a\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email Address *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c41aeb7 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c41aeb7]\" id=\"form-field-field_c41aeb7\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number *\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GET STARTED<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df21ec2 e-con-full e-flex e-con e-child\" data-id=\"df21ec2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3625193 elementor-widget elementor-widget-heading\" data-id=\"3625193\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Start and Manage your Business in the Gulf with Eighty20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d24172d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d24172d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business Setup<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting and Bookkeeping<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Consultancy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit and Assurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75e3ef8 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"75e3ef8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"25\" height=\"25\" viewBox=\"0 0 25 25\" fill=\"none\"><g clip-path=\"url(#clip0_80_142)\"><path d=\"M12.5 0C5.59644 0 0 5.59644 0 12.5C0 19.4036 5.59644 25 12.5 25C19.4036 25 25 19.4036 25 12.5C25 5.59644 19.4036 0 12.5 0ZM8.00781 4.96521C8.26535 4.95002 8.49815 5.10396 8.67463 5.37719L10.3836 8.61815C10.5635 9.00219 10.4613 9.4134 10.1929 9.68779L9.4101 10.4706C9.36179 10.5368 9.33 10.6113 9.32923 10.6933C9.62942 11.8553 10.54 12.9271 11.3434 13.6642C12.1468 14.4013 13.0103 15.3993 14.1312 15.6357C14.2697 15.6743 14.4394 15.6882 14.5386 15.596L15.448 14.6698C15.7619 14.4319 16.216 14.3166 16.5512 14.5111H16.5665L19.6502 16.3315C20.1029 16.6152 20.1498 17.1637 19.8257 17.4973L17.7017 19.6045C17.3881 19.9262 16.9714 20.0343 16.5665 20.0348C14.7759 19.9811 13.084 19.1023 11.6944 18.1992C9.41333 16.5397 7.32098 14.4815 6.0074 11.9949C5.5036 10.9522 4.91179 9.62181 4.96827 8.45798C4.97331 8.02015 5.09177 7.59121 5.4001 7.309L7.52413 5.18498C7.68958 5.04419 7.85327 4.97433 8.00781 4.96521Z\" fill=\"white\"><\/path><\/g><defs><clipPath id=\"clip0_80_142\"><rect width=\"25\" height=\"25\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNeed to talk\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<a href=\"tel:+971 55 435 1884\" style=\"color:white\"> +971 55 435 1884 <\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Service At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth. Table of Contents Most UAE companies must identify the natural persons who ultimately own or control them. These individuals are commonly known as Ultimate Beneficial [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":704,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-2713","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/comments?post=2713"}],"version-history":[{"count":3,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2713\/revisions"}],"predecessor-version":[{"id":2726,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2713\/revisions\/2726"}],"up":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/704"}],"wp:attachment":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/media?parent=2713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}