Moving to UAE - personal tax residence

[Alenka]

Hello everyone,

I'm going to move to the UAE and am interested if I can spend 15 days in December(of 2021) and 168 days in 2022 in the UAE and still get tax residence with the 183-day rule? Or I must be 183 days per one calendar year, and if I move now 15 days in December won't be counted in 2022 tax residence?

 

[Fred]

Hi,

you will get the Tax Residence Certificate - no issue.

They are not going for calendar years - they are going for how long you have actually being in the UAE in total as per your immigration logfile.

Counting days like mentioned aboth is plane theory and the authorities know this - even ignorant western tax authorities.

 

[Mr Gus]

Hello everyone,

I'm going to move to the UAE and am interested if I can spend 15 days in December(of 2021) and 168 days in 2022 in the UAE and still get tax residence with the 183-day rule? Or I must be 183 days per one calendar year, and if I move now 15 days in December won't be counted in 2022 tax residence?

The 183 day rule is there for double tax avoidance between countries if there is a tax treaty most of the time. The UAE will already see you as tax resident if you visit the country only once in 180 days, however your home country will probably not.

So you should check if your home country has signed one with the UAE and if you can make us of the treaty. In general the main rule is having a home in the UAE and not in your home country and staying 183 days in the UAE per calendar year will offer you the treaty protection.

If there is no treaty signed be prepared to cut all ties to your home country in order to avoid a lot of problems in the future, but in the ends this depends on how aggressive the tax authorities of your home country are.

 

[AMD]

The 183 day rule is there for double tax avoidance between countries if there is a tax treaty most of the time. The UAE will already see you as tax resident if you visit the country only once in 180 days, however your home country will probably not.

I read that on many threads already, so I read it for the UAE - as far as I know it is not that easy, sure UAE it's easy but not that the second country where you residence will accept it.

 

[karishi]

I read that on many threads already, so I read it for the UAE - as far as I know it is not that easy, sure UAE it's easy but not that the second country where you residence will accept it.

as usual it depends from the country, but in general, if you stay 183 days in the UAE in one calendar year and have no wife and kids (or company) in your home country you can show the middle finger to the tax authorities. There are exceptions of course, UK taxes you after 60 days in the country, but for most countries if you spend 183 days in the UAE that means you can't spend 183 in your home country so you are not a resident,
Regarding the original poster question, the point is that you still need not to trigger residency in another country, most importantly your home country. So if you spend 168 days in the UAE and the remaining days in your home country, you would still be resident in your home country for 2022 and you would want to avoid that because that means that your tax certificate would be worthless. So while you definitely can get a tax certificate if you stay 180 in the UAE and have the requirements ( https://www.tax.gov.ae/-/media/Files/EN/PDF/Guides/TRCFTAApplicant-User-ManualENG-v-0213006.pdf ) if you want to be 100% sure I would make sure to spend 183 days in a calendar year in the UAE.

 

[ImKing]

as usual it depends from the country, but in general, if you stay 183 days in the UAE in one calendar year and have no wife and kids (or company) in your home country you can show the middle finger to the tax authorities.

that's true, but if you have one or all of three you are pretty much bound to your home country!?!

 

[karishi]

that's true, but if you have one or all of three you are pretty much bound to your home country!?!

it depends fro your home country rules. In my home country, if you have wife or kids in the home country, then the center of your interest is your home country and if you live for a period in UAE, the tax authority will sue you when you come back, that has happened to soccer player who went to play in the UAE. /so Wife and kids must come with you, and companies have to be moved.