Accounting, Auditing & Tax

Business-focused legal support for accounting, auditing & tax in the UAE, helping companies reduce risk and move forward with confidence.

Accounting, Auditing & Tax

Sound tax planning and thorough financial due diligence are the foundation of any smart business decision in the UAE. We advise on tax-efficient structures, run tax due diligence on acquisition targets, and provide financial analysis to support informed deal-making.

In-depth description

Sound tax planning and rigorous financial analysis are not optional extras in the UAE’s evolving regulatory environment – they are essential to building a compliant, efficient, and defensible business structure.

Tax & Incentive Planning

Tax and Incentives Planning service provides strategic advice on tax structures and available incentives during company incorporation. We help businesses optimize tax obligations and leverage government incentives, ensuring a cost-effective and compliant foundation for growth.

Scope of work

  • Analyze the proposed business model under the UAE Corporate Tax Law.
  • Advise on the most tax-efficient corporate structure to legally minimize tax liabilities.
  • Identify and assess eligibility for any available government incentives, grants, or special tax regimes (e.g., Free Zone 0% rate).
 

Deliverables

  • A Tax Planning Strategy Memorandum detailing the recommended structure and its benefits.
 

Pricing

AED 10,000 – AED 50,000, billed Lump Sum.

 

 

Tax Due Diligence

Tax Due Diligence in Mergers and Acquisitions (M&A) involves analysing a target company’s tax compliance, liabilities, and potential risks. This process ensures accurate valuation, identifies hidden tax exposures, and supports informed decision-making, enabling smooth transactions and minimising post-deal surprises for acquirers. It’s a critical step in achieving successful M&A outcomes.

Scope of work

  • This service is delivered in coordination with our in-house tax team or external partners.
  • Our scope is to conduct a detailed analysis of the target company’s tax compliance history, identify any hidden tax liabilities or exposures, and assess the accuracy of its tax filings under UAE Corporate Tax and VAT laws.
 

Deliverables

  • A formal Tax Due Diligence Report outlining all findings, risks, and potential financial exposures.
 

Pricing

AED 20,000 – AED 100,000, billed Lump Sum.
Target size, scope and type of diligence, business complexity, level of historical detail.

 

 

Financial Due Diligence

Financial Due Diligence in Mergers and Acquisitions (M&A) assesses a target company’s financial health, performance, and risks. It provides insights into revenue, profitability, assets, and liabilities, ensuring accurate valuations and strategic decision-making. This critical analysis minimises financial surprises, enhancing confidence and success in M&A transactions.

Scope of work

  • This service is delivered in coordination with trusted external accounting partners.
  • Our role is to legally frame the scope of the financial due diligence and review the final report to identify any legal implications arising from the financial findings (e.g., contingent liabilities, contractual risks revealed in financial data).
 

Deliverables

  • Legal oversight of the financial due diligence process.
  • A legal advisory note on the implications of the Financial Due Diligence Report.
 

Pricing

AED 20,000 – AED 100,000, billed Lump Sum.
Target size, scope and type of diligence, business complexity, level of historical detail.

Is your UAE tax position optimised and compliant?

Have you reviewed your structure under UAE Corporate Tax?

UAE Corporate Tax applies to most businesses from 2023. Your current structure may not be tax-efficient under the new rules.

Are you acquiring a company and need to assess tax risks?

Hidden tax liabilities in a target company become your problem after acquisition. Tax due diligence prevents expensive surprises.

Are you eligible for the 0% corporate tax rate in a free zone?

Free zone qualifying income rules are specific and complex. We assess your eligibility and structure you correctly to benefit.

Are you investing without independent financial due diligence?

Financial DD surfaces the true health of a target. Skipping it is one of the most common and costly M&A mistakes.

Frequently asked questions

UAE Federal Corporate Tax applies to financial years starting on or after 1 June 2023. At 9% on taxable profits above AED 375,000, it fundamentally changes tax planning for businesses in the UAE. All businesses (mainland, free zone, and DIFC/ADGM) are within scope, though qualifying free zone entities may benefit from 0% on qualifying income.
Yes. All UAE taxable persons, including companies below the AED 375,000 threshold, must register for corporate tax and file an annual return. Even businesses with no taxable income must file a nil return. Failure to register and file attracts administrative penalties.
 
Transfer pricing rules require transactions between related parties to be priced as if they were at arm’s length, at market rates. The UAE corporate tax law requires documentation of related-party transactions above certain thresholds, with significant penalties for non-compliance. This is now a core compliance area for groups.
Free zone companies are in scope but may qualify for 0% on qualifying income as a Qualifying Free Zone Person. Conditions include adequate substance, qualifying activities and an arm’s-length income test. Non-qualifying income is taxed at 9%. Failing to maintain qualifying status retrospectively can be costly.

UAE companies must prepare financial statements aligned with recognised accounting standards (typically IFRS) and maintain supporting records for at least 5 years. Corporate tax law reinforces this. Audited financial statements are required for many entity types and for tax purposes above certain revenue thresholds.

Key contacts:

Romain Astruc

Managing Partner – Generalist, Advisory & Litigation

Marie-Agnès Descrozaille

Partner – Commercial, Labor & Litigation

Mehdi Al Ghafari

Associate – Corporate, Commercial & Litigation

Get in touch

Other services you might need

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Tax compliance is one part of the regulatory picture. We map all your obligations across tax, AML and sector rules.
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Corporate Governance - Board, Policies & Controls

Strong governance supports clean financial reporting and reduces audit and regulatory risk across your business.
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M&A Advisory - Acquisitions, Exits & Due Diligence

Clean tax records and audited financials are essential for any M&A process. We prepare your business for scrutiny.
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WHAT SET US APART

Why ASTRUC & Co

UAE corporate tax is new and evolving fast. We help businesses build the right framework before the regulator comes looking.

1.

Business-first advice

We translate UAE corporate tax rules into an actionable compliance and planning framework tailored to your business model, structure and cross-border profile.

2.

Cross-border fluency

UAE corporate tax interacts with French and European tax rules in complex ways. We manage the interaction – covering transfer pricing, treaty application and group relief

3.

Senior counsel only

Tax decisions have significant financial consequences. Every engagement is led by senior lawyers with expertise in UAE corporate tax, French tax law and the interaction

More than legal counsel

With you, all the way

Life in the UAE brings extraordinary opportunities — and equally complex legal realities. Whether you’re relocating your family, navigating a divorce across jurisdictions, or structuring an inheritance that spans continents, you deserve a legal partner who understands both the technicalities and the human side of what you’re going through. At ASTRUC & Co, we treat every client’s situation as if it were our own.

From our offices in Dubai to our network spanning Riyadh, Paris, and Luxembourg, we bring senior-level attention to every matter — personal or financial. We believe the best legal advice is honest, clear, and delivered by someone who genuinely cares about the outcome. That’s why our clients stay with us, and why they come back when life presents its next chapter.

Ready to move forward?

Book a consultation with our team to discuss your situation and explore the right legal and strategic approach for your business.

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Merger and Acquisition
  • Set-up of the Workstreams related to the Transaction
  • Legal Due Diligence
  • Tax Due Diligence
  • Negotiating and Drafting the SPA
  • Assistance related to Conditions Precedents
  • Registration of the Transaction with the Authorities
Private Equity
  • Advisory on PE life cycle from Fund Formation, Capital Deployment, M&A, etc.
  • Advisory on Financing Rounds and Execution
  • Drafting of Prospectus, Investment Case, Risk Warnings and Investment Disclaimers, etc.
  • Drafting of Shareholders Agreements
  • Advisory on Board of Directors Structuring and Execution
  • Drafting of Policies, Charts and other JVAs
  • Litigation/Arbitration
Banking &Finance
  • Banking loan documentation negotiation and review including requested securities
  • Account opening requirements and forms
  • Compliance controls upon onboarding as a bank customer and regular updates to allow flawless funds repatriation
  • Escalation if needed with banking authorities and preparing file for litigation
  • Arabic speaker for immediate translation or intermediation with third parties including local authorities.
Commercial
  • Commercial Agency – Contract Drafting and Litigation
  • Rent-Sales Contract – Contract Drafting, Contract Management and Litigation
  • Logistic Services Contract
  • IT Services Contract
  • Intermediary Contract
  • Other Services Contract
Construction
  • FIDIC Short Form of Contract
  • FIDIC Larger or more complex projects (the Construction Contract)
  • FIDIC Contractor doing the Design (Plant and Design-Build Contract)
  • FIDIC EPC/Turnkey Contract
  • Review of Ad Hoc Contracts
  • Assistance for Management of the Contract
  • Litigation/Arbitration
Employment Relationship
  • Assistance during Recruitment Phase with Executive Search Agents or Recruitment Agency
  • Drafting Offer Letter and Employment Contract
  • Drafting Disciplinary Policy and Documentation
  • Registration of Company with Labour Authorities
  • Registration of Employee with Labour Authorities
  • Assistance During Disciplinary Proceedings
  • Termination Strategy and Execution
  • Litigation Services
HR Strategy – Advisory Services
  • Labour Market Analysis
  • Labour Legislation Memo and Manual
  • Analysis of Remuneration Trends, Structures and Composition
  • Labour Taxation
  • Industry Practice reg. bonus, schedule, overtime, leave, length of service, etc.
Business Set-Up and Maintenance
  • Comparative Study on Options Available
  • Legal Memorandum on Corporate and Tax Laws
  • Set-Up Services (Company, Immigration, Labour, Banking, Tax)
  • Nominee Services (Regulated Activity)
  • Shareholders Agreements
  • Board of Directors Structuring
  • Dissolution, Liquidation, Bankruptcy Proceedings
  • Litigation/Arbitration (Manager or Shareholders Dispute)
  • Redomiciliation
Joint Venture and Investors Relationship
  • Set-up of Joint Venture Company
  • Drafting Joint Venture Agreement
  • Drafting of Prospectus, Investment Case, Risk Warnings and Investment Disclaimers, etc.
  • Drafting of Shareholders Agreements
  • Advisory on Financing Rounds and Execution
  • Advisory on Board of Directors Structuring and Execution
  • Drafting of Policies, Charts and other JVAs
  • Litigation/Arbitration
Expatriation Services
  • Employment Package and Contract Review
  • Wealth Management Advisory
  • Tenancy Opportunities and Contract Advisory
  • Medical Insurance Advisory
  • Banking Advisory
  • School Advisory
  • Logistic Advisory
  • FX Exchange Advisory
Relocation
  • Resignation Strategy
  • Tax Situation Review
  • Logistic Advisory
  • FX Exchange Advisory
  • Administration of the Departure and Legal Representation
Advisory
  • Advisory Services on the Developer (reliability check)
  • Review of Contract with Developer
  • Conveyance of Property and Supervision of the Sales Process
  • Legal Representation for the Purchase/Sales
  • Assistance with Engineers and Contractors
  • Assistance with tenants or holidays home management firm
Litigation
  • Cancellation of Contract
  • Cancellation of Project
  • Disputes regarding Lands
  • Disputes regarding Permits and Licenses
  • Dispute with Engineer or Contractor
Civil Status
  • Amendment of Civil Status (divorced/married) in Home Country
  • Change of Name
  • Transcription of Marriage or Divorce
  • Legalisation Services with Consulate and Embassies
Nationality and Immigration
  • Application for Nationality due to family reasons
  • Coordination Services for Obtaining Nationality based on Investment (more than 40 countries)
  • Immigration Services to Schengen Country (Tourist, Business, Long Term, Residence, Nationality)
  • Immigration Services to the USA, UK, Canada, Australia (Tourist, Business, Long Term, Residence, Nationality)
  • Immigration Services to GCC countries (Tourist, Business, Long Term, Residence, Golden Visa, Nationality)
Succession Planning
  • Overall Estate Planning with Financial and Legal Experts
  • Set-up of Shariah Compliant Foundation or Holding Structure
  • Set-up of Trust (DIFC, UAE, ADGM, Foreign based)
  • Set-up of Holding Structure
  • Set-up of Last Wills in the UAE, Qatar, KSA and various territories, as needed
  • Family Counseling - Mediation of dispute between family members
Inheritance Proceedings
  • In any country where there are assets
  • Court proceedings based on Shariah Law
  • Court proceedings based on Deceased Law
  • Court Proceedings based on Last Will
Crime against the Person and Narcotics
  • Assault, Sexual Abuse, Murder
  • Kidnapping
  • Household Theft
  • Threat, Insult, Defamation, Harassment
  • Social Media Crimes
  • IT Crimes
  • Stealing or Misappropriation of Personal Data
  • Narcotics
Business Crimes
  • AML issues
  • Cryptocurrency and other Investment related Scams
  • Breach of Trust
  • Deception and Fraud
  • Theft of business secrets
  • Insolvency related Crimes
  • Accounting Crimes
  • Interpol
Marriages
  • Marriage between French nationals
  • Marriage involving a French national and a non-French national
  • Marriage involving two persons of the same nationality
  • Marriage involving two persons of different nationality
  • Marriage involving a Muslim
  • Brief on matrimonial regimes and applicable laws
Divorces
  • Divorce between French nationals
  • Divorce involving a French national and a non-French national
  • Divorce involving two persons of the same nationality
  • Divorce involving two persons of different nationality
  • Divorce involving a Muslim
  • Brief on matrimonial regimes and applicable laws