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TRC Dubai DACH — Application 2026

How does a German obtain a Tax Residency Certificate in Dubai?

The TRC is issued by the UAE Federal Tax Authority via the EmaraTax portal — on the basis of UAE Cabinet Decision 85/2022.

Requirement: at least 183 days of presence in the UAE within 12 months, or 90 days with a UAE residence permit plus domicile/business.

Evidenced by Emirates ID, Ejari tenancy contract, DEWA bills and bank statements.

Processing time approx. 5–10 working days, fees AED 500–1,750 depending on the purpose of use.

Requirements — Cabinet Decision 85/2022

Path	Minimum stay	Additional requirements
A	≥ 183 days / 12 months	None — pure presence rule
B	≥ 90 days / 12 months	UAE residence permit + domicile or business
C	"Permanent Place of Residence"	Centre of vital interests UAE (for UAE citizens / GCC)

Application documents (Path A, standard for DACH)

Copy of passport incl. entry stamp
Emirates ID (front and back)
UAE residence visa (Investor, Golden Visa, Employment)
Tenancy contract (Ejari) or Title Deed of the owned property
DEWA bills covering at least 6 months
Bank statements of the last 6 months from a UAE bank
ICA movement report (entries/exits) — as proof of presence
Withholding tax confirmation of the country of residence, if used for DTT purposes

Significance without the Germany–UAE DTT

Since the Germany–UAE DTT has no longer been in force since 31.12.2021, the TRC does not replace the relinquishment of domicile and habitual residence under §§ 8, 9 AO (German Fiscal Code — domicile and habitual residence). It nevertheless remains relevant as evidence vis-à-vis DACH banks in CRS data exchange, vis-à-vis DTT partner states (e.g. Switzerland–UAE, Austria–UAE continue to exist) and vis-à-vis UAE authorities for confirmation of tax status.

Sources

UAE Cabinet Decision No. 85 of 2022 — Determination of Tax Residency
UAE Ministerial Decision No. 27 of 2023 — Implementation of Cabinet Decision 85/2022
UAE Federal Tax Authority — EmaraTax Portal (eservices.tax.gov.ae)
FTA Service Catalogue 2025 — TRC issuance fees and processing

Note: Processing times and fees of the FTA may change. Always verify current figures at eservices.tax.gov.ae. This article is not legal or tax advice.

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