Statutory Compliances

The Economic Substance Regulations (ESR)

Historical ESR enquiries

The UAE Ministry of Finance announced the cancellation of ESR reporting requirements for financial years ending after 31 December 2022. Its announcement distinguishes those periods from earlier-year obligations and authority requests.

Read the Ministry of Finance announcement. Discuss any historical period or authority correspondence with a qualified adviser before taking action.

Contact DSB about a historical ESR enquiry