Move to Dubai for influencers: taxes, free zones, Creator license and German move-out rules

Dubai & UAE as a destination for Creator

The United Arab Emirates do not charge income tax on the income of individuals. There has been a corporate tax since 2023: Profits of up to AED 375,000 are tax-free, above which a rate of 9 percent applies. Companies in Free Zones can pay 0 percent as a qualifying free zone person on qualifying income if they meet the requirements, such as sufficient substance. Licensing is also relevant for Creator: Anyone who advertises paid for in the UAE usually needs a commercial license and a media regulator advertising permit.

From a German point of view, Dubai is a low-tax country. Since 2022, there has been no double taxation agreement between Germany and the UAE. The Germans are thus resorting to an agreement without mitigating them: a remaining residence in Germany leads to full taxation, the extended limited tax liability can have an effect on ten years. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.

For whom this is eligible

• Creator with international cooperation and high income.
• Entrepreneurs who are willing to completely relocate the center of life.
• Creators who want to build a society with real substance on site.

Tax and legal key points

Stay and society

A residence permit is usually obtained through a company, employment or a freelancer or golden visa. A Tax Residency Certificate can be applied for for the tax residence in the UAE, which requires, among other things, minimum stays.

German side

Move tax on GmbH shares, extended limited tax liability according to § 2 AStG and additional taxation in the event of a return or remaining tax liability are the central topics. Without a double taxation agreement, there is no tie-breaker rule for double residence.

Right on site

Advertising content is subject to strict requirements in the UAE, such as religion, morality and certain products. Contracts with local agencies should clearly regulate the choice of law and jurisdiction.

That’s how we go

1. 1

   Initial Analysis

   We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.

2. 2

   Destination Country Comparison

   We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.

3. 3

   Move plan

   You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.

4. 4

   Implementation and aftercare

   We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.

Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.

Common mistakes to avoid

• Retain the German residence.
• Require an agreement that no longer exists.
• Lead the company in Dubai from Germany.
• Advertise without local license for brands.