ESR Assessment & Return Filing Services in Dubai, UAE

ESR Assessment & Return Filing — Navigate Economic Substance Regulations Confidently. UAE Economic Substance Regulations (ESR) require businesses conducting 'Relevant Activities' to demonstrate adequate economic substance in the UAE. These regulations, aligned with the OECD's BEPS framework, apply to nine categories of activities including banking, insurance, fund management, leasing, headquarters, shipping, holding companies, intellectual property, and distribution/service centers. Al Aegis Corporate Services provides comprehensive ESR services — from initial assessment of whether your business conducts Relevant Activities to performing the substance test, filing annual ESR notifications, and preparing and submitting ESR reports to the Ministry of Finance. The ESR substance test requires demonstrating that your business has adequate employees, expenditure, physical assets, and decision-making presence in the UAE relative to the Relevant Activities conducted. Failure to meet the substance test or file required notifications/reports can result in penalties starting at AED 10,000 for first-time non-filing and increasing to AED 50,000 for repeat offenses, plus potential information exchange with foreign tax authorities. Our ESR experts assess your activities, determine your obligations, identify any substance gaps, and help you build the required economic substance. We then handle all filing requirements — ensuring your notifications and reports are submitted accurately and on time.