From Australia
to the World.
从澳大利亚
走向世界
Why Australian businesses are moving to the UAE — and how Neo Legal gets you there. Tax · Structure · Residency · Expansion · Protection. Part of Cornwalls — one of Australia's oldest and most independent law firms, established 1891, with offices in Melbourne, Sydney and Brisbane.
为何澳大利亚企业选择迁居阿联酋——以及Neo Legal如何帮助他们实现目标。隶属于 Cornwalls——澳大利亚最古老、最独立的律师事务所之一，创立于 1891 年，在墨尔本、悉尼、布里斯班设有办事处。
The tax contrast
is stark.
税务对比
显而易见
A founder earning AED 2 million per year (approximately AUD 800,000) saves over AUD 370,000 per year in personal income tax alone by relocating to the UAE. Over five years, the tax saving typically exceeds the cost of the entire legal establishment process by a factor of 50 or more.
年收入约200万澳元的创始人：澳大利亚需缴纳约66%的税；阿联酋税率为零。差距每年超过130万澳元。
| Tax Item | Australia | UAE |
|---|---|---|
| Personal income tax (top rate) | 47% (inc. Medicare Levy) | 0% |
| Capital gains tax | Up to 47% (50% discount available) | 0% |
| Corporate tax | 30% (25% small business) | 9% (0% QFZP) |
| Dividend withholding tax | Up to 30% | 0% |
| Inheritance / estate tax | None federally (CGT on death) | 0% |
| GST / VAT | 10% GST | 5% VAT |
| Payroll tax (state-level) | Up to 6.85% | None |
We know
both sides.
我们了解
两端世界
Neo Legal holds legal qualifications and practising experience in both Australian and UAE law. We are one of the very few firms that can advise on both sides of an Australia-UAE transition without referral networks.
Neo Legal拥有澳大利亚和阿联酋双重法律资质及实践经验——在涉及两个司法管辖区法律和实务的事项上，这是独特的优势。
| The Challenge | Neo Legal's Solution |
|---|---|
| Ceasing Australian tax residency incorrectly — ATO audit risk, CGT events, deemed disposal | Full Australian tax residency cessation strategy, ATO risk analysis, documentation of departure facts, coordination with tax advisers |
| No Australia-UAE double tax agreement — withholding taxes, CFC exposure, FIF rules | Cross-border tax structuring to minimise withholding tax, CFC analysis for Australian shareholders of UAE entities |
| Australian Superannuation — SMSF residency rules, contribution obligations | SMSF residency and compliance advice, contribution structuring, coordination with SMSF trustees and auditors |
| UAE bank account opening — KYC rejection risk for Australian fintech and crypto businesses | Comprehensive KYC package preparation, bank introduction strategy, source of funds documentation |
| Choosing the wrong UAE free zone — costly to unwind | Free zone selection analysis across 30+ options matched to business activity, tax position, and banking requirements |
| Virtual asset regulatory compliance — VARA licensing for Australian crypto businesses | VARA licensing assessment, application preparation, ongoing regulatory supervision retainer |
Four service areas for
every stage of the move.
四大服务领域
覆盖迁居每个阶段
The complete legal establishment for an Australian founder, executive, or investor relocating to Dubai. Covers Australian exit, UAE entry, structure, and residency — everything required for a clean, legally defensible departure from the Australian tax system.
为在阿联酋设立的澳大利亚创始人、专业人士或投资者提供完整法律设立服务，同时正确管理澳大利亚税务居民身份终止流程。
What This Covers
- Australian tax residency cessation strategy memo
- CGT main residence and asset review on departure
- Australian trust and SMSF residency advice
- UAE free zone company incorporation
- UAE Golden Visa application (investor or entrepreneur)
- Family member Golden Visa sponsorship
- UAE tax residency certificate application
- UAE Will registration (DIFC or ADGM)
- Australian ASIC/regulatory obligations review
For Australian businesses establishing a UAE presence — a full relocation, a regional hub, or a market entry vehicle. Covers entity selection, incorporation, commercial framework, and employment structure.
为澳大利亚企业在阿联酋建立业务——全面的法律基础设施，包括实体设立、合规和持续运营的商业合同。
What This Covers
- Free zone selection analysis (30+ zones assessed)
- UAE entity incorporation (free zone or onshore LLC)
- Trade licence and activity registration
- UAE employment contracts for key staff
- Intercompany agreement — AUS parent / UAE subsidiary
- Transfer pricing documentation (basic)
- Bank account opening strategy and KYC package
Designed specifically for Australian fintech, cryptocurrency, and blockchain businesses expanding to Dubai. Covers VARA licensing, corporate structure, regulatory translation from ASIC to VARA, and ongoing compliance infrastructure.
专为澳大利亚金融科技、加密货币和数字资产企业进入阿联酋市场设计，覆盖VARA牌照申请、实体架构和持续合规。
What This Covers
- VARA regulatory analysis — activity classification and licensing obligation
- Optimal entity structure for VARA application (DMCC SPV — the standard venue for VARA-licensed entities)
- VARA licence application preparation and submission support
- AML/CFT framework for VARA
- ASIC licence maintenance or surrender strategy
- KYC/AML framework adaptation (Australian to UAE standards)
- Bank account opening strategy for crypto businesses
Start your UAE journey
with a complimentary consultation.
开启您的阿联酋之旅
从免费咨询开始
60-minute call with a senior partner to discuss your Australian tax position, business objectives, and UAE goals. admin@neolegal.ae · +971585786357
与高级合伙人进行60分钟通话，讨论您的澳大利亚情况和阿联酋目标。
Book Your Consultation预约咨询Does the ATO stop taxing you when you move to Dubai?
Not automatically. The ATO applies the 'resides' test, the domicile test, and the 183-day test to determine whether a person remains an Australian tax resident after relocating. An individual who maintains family ties, property, or business connections in Australia may continue to be treated as an Australian tax resident even after moving to Dubai — and will remain taxable in Australia on their worldwide income, including UAE earnings. Proper residency cessation planning, documented departure, and obtaining a UAE Tax Residency Certificate are all required steps.
Is there a double tax agreement between Australia and the UAE?
No. Australia and the UAE do not have a Double Tax Agreement (DTA). This means there is no treaty-based mechanism to prevent income earned in the UAE from being taxed in both Australia (if Australian residency is not properly ceased) and the UAE. This makes proper residency cessation planning especially important — for Australians moving to the UAE without a DTA, any failure to properly exit the Australian tax system results in genuine double taxation with no relief mechanism.
What is the CGT main residence exemption and does it apply on departure?
When an Australian tax resident ceases Australian residency — as happens when properly moving to the UAE — certain CGT events may crystallise. The main residence exemption protects the family home from CGT in most circumstances, but the interaction between the exemption, the foreign resident CGT rules, and the timing of departure requires careful planning. The CGT consequences of departure should be modelled and planned before leaving Australia, not after.
What is the difference between a UAE free zone company and a mainland company for Australian businesses?
Free zone companies in the UAE offer 100% foreign ownership and simplified incorporation processes, but cannot directly sell goods or services to UAE mainland customers without using a local distributor or agent. Mainland companies (licensed through the relevant Department of Economic Development) can sell directly to UAE mainland customers but require a local service agent for certain business types. For Australian businesses whose primary customers are UAE-based, the mainland structure may be necessary despite the additional requirements.
Can an Australian business use their Australian AFSL to advise UAE clients?
No. An Australian Financial Services Licence (AFSL) authorises the holder to provide financial services under Australian law within Australia. It provides no authorisation to conduct regulated financial activities in the UAE. Australian financial services firms advising UAE clients or establishing UAE operations require separate licensing from the appropriate UAE regulator — DFSA (DIFC), FSRA (ADGM), CBUAE, or CMA — depending on the activity type and target client base.