Wat is een actieve onderneming in DIFC?

Dubai International Financial Centre (DIFC) is erkend als een toonaangevend financieel district in het Midden-Oosten, Afrika en Zuid-Azië. Met zijn onafhankelijke rechtsstelsel, Engelstalige rechtbanken en robuuste regelgeving heeft DIFC meer dan 5.000 geregistreerde bedrijven en ongeveer 40.000 professionals aangetrokken. In deze omgeving kunnen bedrijven van verschillende grootte zich vestigen, waaronder bedrijven die activa willen bezitten, investeringen willen beheren of toezicht willen houden op groepsactiviteiten. Een recente ontwikkeling is de ontwikkeling in de richting van DIFC active enterprises, een structuur die is ontworpen om bedrijven in staat te stellen te functioneren met werknemers in het centrum, fondsen te beheren en zelfs onroerend goed te bezitten, terwijl ze allemaal profiteren van de geavanceerde infrastructuur van DIFC.

In dit artikel bespreken we alles wat u moet weten over actieve ondernemingen in de DIFC: hun relatie tot voorgeschreven ondernemingen, de activiteiten die ze bestrijken, het registratieproces en de kostenstructuur die ze aantrekkelijk maakt voor veel ondernemers. We onderzoeken ook de voordelen van het DIFC, van de fiscale overwegingen tot het toekomstgerichte juridische kader. Als je erover denkt om naar Dubai te verhuizen of als je offshore bankopties bekijkt voor je bredere bedrijfsstrategie, kan inzicht in hoe actieve DIFC-ondernemingen in het plaatje passen je helpen effectief te plannen.

Hoe het concept van actieve ondernemingen zich ontwikkelde in de DIFC

In het verleden introduceerde het DIFC voorgeschreven ondernemingen (PC's) als special purpose vehicles. Deze PC's konden activa bezitten, maar er was niet altijd ruimte voor werknemers of uitgebreide operationele taken. Na verloop van tijd ontdekten de autoriteiten een leemte: bepaalde entiteiten hadden een holding- en managementfunctie nodig, met de mogelijkheid om direct personeel in dienst te nemen. Dat leidde tot de introductie van actieve ondernemingen in de DIFC, een classificatie die de dagelijkse activiteiten van een groep, eigen beleggingsbeheer of zelfs controlerende belangen in andere bedrijven ondersteunt.

Het vroegere kader voor voorgeschreven vennootschappen dient nu als een zuiver passief vehikel voor activiteiten zoals het houden van activa, luchtvaart, maritieme structuren of intellectueel eigendom. Entiteiten die personeel en kantoorruimte willen, kunnen in plaats daarvan kiezen voor de route van de actieve onderneming.

Als je alleen een basisholding of financieringsentiteit nodig hebt, kan een voorgeschreven vennootschap volstaan; als je van plan bent om "actief" te zijn met werknemers en managementtaken, past de route van de actieve onderneming beter.

Prescribed companies versus active enterprises

Prescribed companies

PCs can hold assets, often through a qualifying applicant or by using a corporate service provider. They cannot employ staff. Their typical uses include property holding, structured finance transactions or IP ownership.

Active enterprises

These suit businesses requiring on-the-ground operations in DIFC, including the ability to hire and manage employees. They can engage in holding company tasks, managing office responsibilities and proprietary investment. The DIFC ensures that an active enterprise can rent or share office space, sponsor employee visas and carry out governance functions.

In practice, choosing between the two depends on your specific needs. If you only want to hold a regional asset or maintain a purely passive structure, a prescribed company might be enough. If you plan to manage diverse operations, oversee investments worldwide and centralise strategic decisions from DIFC, an active enterprise could serve you better.

Key permitted activities under active enterprises

DIFC active enterprises are formally permitted three main categories of operation:

Holding companies
Entities that hold the securities or other equity interests of different companies. While they influence management decisions, they do not necessarily administer daily operations of the subsidiaries. Their focus is on controlling stakes, shaping strategy and preserving ownership structures.
Managing offices
These are establishments devoted to overseeing and administering group entities. In many cases, they coordinate treasury functions, IT support and general corporate services for group companies. By using a managing office approach, corporations centralise administrative tasks in DIFC’s secure legal environment.
Proprietary investment companies
Firms that invest their own funds in businesses, commercial activities or any form of global enterprise. They can manage multiple subsidiary companies and holdings under a single umbrella, creating a cohesive investment portfolio.

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Why set up an active enterprise in DIFC

Cost advantages

An active enterprise pays a one-time 100 US dollar application fee and an annual licence fee of 1,000 dollars, not including fees related to a corporate service provider (CSP) if one is required. The licence cost is relatively modest compared to certain other onshore jurisdictions, including other DIFC licences, such as the Category 1-5 DIFC licences.

Flexible office space

DIFC supports multiple workspace options. You could lease an office, share space with an affiliate already established in the centre, or use the address services of a CSP. If you plan to sponsor employees, you will need some physical space, as visa quotas are tied to square footage (around 80 square feet per visa).

Hiring employees

Unlike prescribed companies, active enterprises can employ staff. This feature makes them ideal for managing offices or proprietary investment functions that require on-site personnel to handle day-to-day activities.

Common law framework

One hallmark of DIFC is its legal environment, based on common law principles. Proceedings in DIFC courts are conducted in English, an advantage for international businesses used to UK or US legal standards.

Speed of registration

In-principle approvals often happen within three business days, followed by company registration in roughly three to five working days. This efficiency helps entrepreneurs or group directors who prefer quick turnarounds without lengthy bureaucratic processes.

Tax considerations

DIFC active enterprises may be taxed up to a maximum of 9%, but can sometimes enjoy a zero-tax structure if they meet certain criteria. This is in line with broader corporate tax regulations in the UAE, which have introduced a 9% regime for some businesses while others remain exempt under specific conditions.

Global focus

Active enterprises can hold property in Dubai’s designated freehold areas, often at reduced Dubai Land Department transfer fees if the beneficial owner remains unchanged. They can also own assets throughout the GCC and worldwide, giving them extensive reach.

Practical uses for DIFC active enterprises

From conglomerates to family-run enterprises, there are multiple scenarios where an active enterprise structure proves valuable:

Regional headquarters

A business might choose DIFC as its base for treasury, HR, and strategic planning across the Middle East and beyond. By setting up a managing office, the group keeps core functions centralised in one location, benefiting from consistent legal protection.

Family businesses

Larger family-run groups, particularly those wanting to pass on assets across generations, may use an active enterprise to oversee different divisions. They can maintain direct involvement in daily operations while centralising finances and governance.

Proprietary investment

If you want to handle your global investment portfolio from a single jurisdiction, an active enterprise can invest in manufacturing, transport or financial activities worldwide. This “one-stop” approach simplifies the management of multiple projects, especially when combined with strong corporate governance in DIFC.

Property holdings in Dubai and abroad

DIFC active enterprises can hold real estate in many freehold areas in Dubai, including widely recognised zones such as Dubai Marina, Downtown Dubai, Business Bay and others. Through a memorandum of understanding between DIFC and the Dubai Land Department, these entities can sometimes pay substantially reduced transfer fees when moving property ownership, provided the beneficial ownership is unchanged.

"Voor degenen die willen uitbreiden naar vastgoedbeleggingen buiten de VAE, kan de actieve onderneming ook vastgoed verwerven in de GCC of wereldwijd. Dankzij deze flexibiliteit kunnen multinationale portefeuilles hun bezit onder één paraplu consolideren."

Steps to set up a DIFC active enterprise

Collect documents and prepare KYC

Each shareholder, director and ultimate beneficial owner (UBO) must provide passport copies and other identification. If a parent company is funding the venture, audited financial statements are typically required.

Decide on your address

You can lease space directly in DIFC, share office premises with an existing affiliate or use a CSP to provide a registered address. Keep in mind that if you need employee visas, you must secure enough office space for your projected staff.

Initial submission

Next, you present your application to the DIFC Registrar of Companies (RoC). This includes forming a clear statement on the proposed activities (holding, managing office or proprietary investment) and how they relate to an existing DIFC entity or a qualifying shareholder.

DIFC review

The DIFC may seek clarifications or additional documents. Once they are satisfied, the application proceeds to in-principle approval, which can be granted within a few working days.

Prepare legal documents

Draft resolutions, articles of association and other constitutional documents. These must comply with the DIFC Companies Law and relevant regulations for active enterprises.

Receive final approval

After all documents are approved and fees are paid, the active enterprise is incorporated. You will receive a licence number and confirmation of your legal status in DIFC.

Apply for an establishment card (if needed)

If your active enterprise intends to employ staff, you will need an establishment card from the General Directorate of Residency and Foreigners Affairs. This is the step that enables visa applications.

Office space, sponsorship and visas

Visa quotas in DIFC are linked to the size of your office. Typically, 80 square feet of leased space gives you one visa slot. If you only use a CSP’s address, you will not be able to sponsor employees. Instead, you would rely on external staff or another group entity for day-to-day functions.

Employees sponsored by your active enterprise have their visas processed through DIFC’s Government Services Office. Each applicant must complete standard procedures, such as medical checks and ID registration. Costs include a fee for the establishment card, which is about 1,900 UAE dirhams, plus the per-visa fee starting at around 2,950 dirhams for a two-year work permit.

If you have a larger group and expect multiple employees to relocate, you may consider exploring our guidance on how to relocate to Dubai. This includes insights into accommodation, schooling and daily life, ensuring a smoother transition for your team.

Legal system and compliance requirements

DIFC upholds a unique legal structure within the UAE, built on common law. The centre’s courts can hear local or international cases in commercial disputes, and parties often appreciate that proceedings are in English. This framework gives investors and business owners peace of mind, particularly if they are accustomed to jurisdictions such as the UK or Australia.

As with other DIFC entities, active enterprises must maintain annual accounts. They may also need to comply with UAE Economic Substance Regulations (ESR) if they carry out relevant activities. While some businesses might be exempt, it is prudent to confirm your obligations. If you are seeking offshore banking or planning to hold foreign financial assets, ESR filings could become a part of your annual schedule.

Who can set up a DIFC active enterprise

DIFC typically requires a connection to the centre. Entities that qualify include:

Existing DIFC registered entities (other than a prescribed company, foundation or non-profit organisation)
Government entities (for example, a federal or emirate-level body holding a minimum 25% ownership)
Family-operated businesses that demonstrate significant local ties, asset values or staff presence

If you or your parent company do not meet these criteria directly, it might be possible to partner with a CSP to ensure you meet the substance requirements. This arrangement can help if you are expanding from a different jurisdiction and wish to anchor your investment or administrative activities in DIFC.

Transferring existing businesses to DIFC

It is feasible to bring an established, operational entity under the umbrella of a DIFC active enterprise. This generally involves transferring shares in the operational business to your new active enterprise, making the latter the parent or holding entity. The process typically requires documentation to confirm the beneficial ownership and compliance with local regulations. Often, this can be done without disrupting day-to-day operations.

"In de loop der tijd heeft DEWS in DIFC gevestigde bedrijven geholpen een modern, concurrerend arbeidsvoorwaardenpakket aan te bieden dat internationale rekruten aanspreekt."

DIFC employee workplace savings plan (DEWS)

Employees in DIFC can benefit from the DIFC Employee Workplace Savings plan, commonly referred to as DEWS. This plan replaces the traditional gratuity system with a defined contribution scheme. Employers pay contributions monthly, ensuring that end-of-service benefits are handled in a transparent fashion. DEWS is managed by independent investment administrators, giving employees a chance to build up savings.

Sharia’ compliance options

It is possible for a DIFC active enterprise to adopt Sharia’ principles in its governance or asset management. The legal documents can state this preference, and the enterprise’s operations can follow the relevant guidelines for Sharia’-compliant transactions. If a matter arises that requires resolution through the courts, the DIFC’s system can hear the case, though the enterprise must ensure the internal framework clearly sets out the Sharia’ standard it follows.

Considerations for corporate structuring

If your active enterprise will make or manage investments internationally, you might also look into crypto licence opportunities if you plan to explore digital assets. Similarly, you could evaluate whether offshore banking might align with your global strategy, especially if you need accounts for cross-border activities. DIFC’s own environment supports these expansions, as it has built a reputation for advanced legal structures and a globally recognised regulatory model.

Some family-operated businesses use the active enterprise classification alongside a prescribed company. The active enterprise handles day-to-day management and staff, while the prescribed company holds certain assets in a purely passive capacity. This complementary setup can be advantageous if you want to separate operational liabilities from high-value properties or intellectual property.

Costs and ongoing obligations

Once the initial fees (100 dollars application, 1,000 dollars annual licence) are paid, you will likely face additional recurring costs:

Annual filing: An active enterprise typically needs to submit a confirmation statement (300 dollars) each year.
Registered agent (if used): Engaging a CSP for a registered address or administrative functions entails professional fees, which vary by provider.
Office lease: If you opt for a dedicated physical location in DIFC, budget for rent and service charges, which can differ based on building category.
Visas: Each employee visa carries a cost, plus the one-time establishment card.

DIFC is ook geschikt voor de overdracht van domicilie. Als je onderneming elders is opgericht, kun je migreren naar DIFC.

The structure suits those seeking a regional headquarters, a managing office for multiple subsidiaries, or a family business wanting to centralise investment oversight.
In addition to leasing their own office, firms can appoint a corporate service provider for a registered address, though they will not be able to sponsor employees without dedicated space.
Larger family-operated businesses, existing DIFC entities (other than prescribed companies), or government-related bodies can qualify to form DIFC active enterprises.