Esr Ubo

Economic Substance Regulation reporting and Ultimate Beneficial Owner disclosure across all UAE jurisdictions.

Substance and Transparency Obligations

UAE Economic Substance Regulations (ESR) require entities conducting relevant activities to demonstrate adequate economic substance within the UAE. Relevant activities include banking, insurance, fund management, lease-finance, headquarters, shipping, holding company, intellectual property, and distribution and service centre activities.

Ultimate Beneficial Owner (UBO) regulations require all UAE entities to identify, verify, and register their ultimate beneficial owners — the natural persons who ultimately own or control the entity. UBO information must be filed with the relevant registrar and kept current.

Polaris manages ESR notifications, ESR reports, and UBO registrations on behalf of clients across all UAE jurisdictions. We assess whether your entity conducts relevant activities, prepare the required filings, and ensure ongoing compliance as your business evolves.

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