Economic Substance Regulations (ESR) Services in the UAE

ESR Classification & Assessment

ESR Impact Assessment

Determining whether a business falls under ESR based on its activities.

ESR Business Classification

Identifying whether the company performs a relevant activity, such as: Banking, Insurance, Investment Fund Management, Lease-Finance, Headquarters, Shipping, Holding Company, Intellectual Property (IP), Distribution & Service Centers

ESR Risk Assessment

Evaluating potential non-compliance risks and penalties.

ESR Notification Filing

Preparation & Submission of ESR Notification

Filing the mandatory ESR notification with the relevant authority (Ministry of Finance) within the deadline.

ESR Economic Substance Report Filing

Preparation of ESR Annual Report

Assisting in filing the Economic Substance Report if the company earns income from relevant activities and is not exempt.

Substance Test Review

Evaluating whether the company meets the "Economic Substance Test", including: Management & Control in the UAE Core Income-Generating Activities (CIGA) conducted in the UAE Adequate local resources (employees, assets, and expenses)

ESR Compliance & Advisory Services

ESR Record Maintenance

Ensuring that businesses maintain proper documentation to prove economic substance in the UAE.

Gap Analysis & Corrective Actions

Identifying compliance gaps and recommending solutions.

ESR Strategy & Structuring

Advising companies on business restructuring to meet ESR requirements.

ESR Audit & Penalty Assistance

ESR Audit Support

Preparing for regulatory audits and providing required documentation.

Penalty Appeal & Resolution

Assisting companies in responding to FTA penalties and submitting appeals.

Failure to File ESR Notification

AED 20,000 penalty

Failure to Meet ESR Requirements

AED 50,000 - AED 400,000 penalties

Regulatory Authority Communication

Handling clarifications, justifications, and responses to authorities.

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Contact Information

+971 563123506 (UAE) , +91 8129172677 (IND)

info@macsassociates.com

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