Within 6 months of financial year end.
ESR Notification
Annual Economic Substance Regulations notification for UAE entities engaged in 'Relevant Activities' (banking, insurance, fund management, lease-finance, headquarter, holding, IP, distribution, shipping). Due within 6 months of the financial year end.
Who this applies to
- Entities engaged in Relevant Activities under ESR
- Holding companies (reduced substance test)
- IP-holding entities (heightened scrutiny)
What to file
ESR notification form via the Ministry of Finance portal indicating Relevant Activities and gross income.
How to file
Online via MoF portal.
Payment due
No payment — notification only.
Penalties for missing this deadline
AED 20,000 for failure to notify. AED 50,000 for failure to file the substance report. Up to AED 400,000 for failure to demonstrate substance.
Filing checklist
- Identify if any Relevant Activities apply
- Apply reduced substance test for pure holding companies
- File annual notification within 6 months
- If activities apply, prepare substance report (due 12 months)
Common mistakes to avoid
- Assuming you don't need to file because activity is dormant (you do)
- Missing the higher tests for IP-holding entities
- Not maintaining adequate substance (people, assets, expenditure)
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