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UAE Free Zone (Dubai Internet City) · via Dubai Internet City·🇩🇪Founder profile

Incorporating a Dubai Internet City Free Zone LLC for German Developers

VerifiedJul 2026
EligibilityConditional
Setup timeline21–45days
Year-1 total$25,000

Dubai Internet City provides a specialized ecosystem for technology companies operating within the UAE. German indie developers must maintain physical office space to satisfy TECOM Group requirements for a Free Zone LLC.

Registration involves navigating UAE corporate tax obligations while ensuring compliance with German tax reporting standards, specifically regarding CFC rules and foreign entity disclosure.

§ 01Cost of ownership

Model the full outlay, not just the setup fee

Renewal costs sneak up on non-resident founders. Compare year-1 filing against a 3-year total to see the real bill.
Currency · USD (live FX)
2-year cost of ownership
$50,000
≈ $2,083/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupDubai Internet City setup
    $25,000
  • AnnualYear 2 renewal
    $25,000
Total$50,000
§ 02Tax residency · German Indie Developers

What the tax authority sees

US federal / local status

UAE Federal Decree-Law No. 47 of 2022 mandates a 9% Corporate Tax on taxable income exceeding AED 375,000.

Home-country rule

AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules

Editorial verdict

DIC requires physical office presence; ensure your German tax advisor reviews CFC rules and AO §138 disclosure requirements before initiating the Free Zone LLC formation.

Key compliance risks
  • 01German CFC (Außensteuergesetz) rules application
  • 02AO §138 mandatory foreign entity reporting
  • 03Requirement for physical office space in DIC
  • 04Economic substance regulations compliance
§ 03Setup timeline

From filing to funded bank account

Setup timeline
21–45days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d11
d23
d34
d45
01FilingDubai Internet City submits formation docs
d0–d16
02Tax ID / EINLocal tax authority registration
d14–d34
03BankingBusiness account approved & funded
d27–d45
§ 04Head-to-head

UAE Free Zone (Dubai Internet City) vs US LLC (Wyoming)

Full comparison →
UAE Free Zone (Dubai Internet City)
Free Zone LLC
US LLC (Wyoming)
LLC
Entity
Free Zone LLC
LLC
Setup cost
$1,686
$102.00
Annual
$1,686
$60.00
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
9% CT above AED 375k; ICT and tech-focused; TECOM Group
0% state tax; federal only on US-source income
§ 05Questions founders actually ask

FAQ

While DIC is a Free Zone, the 0% rate is generally restricted to Qualifying Income under specific conditions. Most standard software development revenue is subject to the 9% Corporate Tax rate for income exceeding AED 375,000.
More profiles for UAE Free Zone (Dubai Internet City)
German Indie Developers — other jurisdictions
Next step

Start filing with Dubai Internet City

Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.

Claim on Dubai Internet City