The German double taxation agreement with Dubai (DBA UAE) expired on 31.12.2021. So far, no new agreement has been signed or the validity of the previous one has been extended. Nevertheless, many other states have signed DTAs with the United Arab Emirates to prevent double or uneven taxation of corporate profits and private income.
1. which states have signed a DTA with Dubai
The Ministry of Finance of the United Arab Emirates regularly publishes an up-to-date list of all states with which a double taxation agreement exists.
As of 2024, the UAE has concluded double taxation agreements with 142 countries. They regulate for each individual type of income which of the Contracting States has the right to tax profits or income. In addition, the DTA with Dubai or the UAE determines in which of the states a taxable person is considered resident and where the center of life interests lies.
2. double taxation agreement with Dubai explained using the example of Switzerland
The United Arab Emirates have also concluded a double taxation agreement with Switzerland. It largely corresponds to the OECD Model Agreement and the DTA, which Switzerland has also signed with other countries (for example Germany). In essence, the DTA Dubai-Switzerland (UAE-Switzerland) contains the following core rules:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.