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UAE Free Zone (Silicon Oasis) · via Dubai Silicon Oasis Authority·🇩🇪Founder profile

Incorporating a Dubai Silicon Oasis Free Zone LLC for German Developers

VerifiedJul 2026
EligibilityConditional
Setup timeline21–45days
Year-1 total$15,000

Dubai Silicon Oasis Authority provides a specialized regulatory framework for technology-focused entities in the UAE. German indie developers may establish a Free Zone LLC to access regional infrastructure and tax incentives.

Compliance with German foreign entity disclosure requirements and CFC regulations is mandatory for all German tax residents operating through a UAE entity.

§ 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
$23,500
$979.17/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupDubai Silicon Oasis Authority setup
    $15,000
  • AnnualYear 2 renewal
    $8,500
Total$23,500
§ 02Tax residency · German Indie Developers

What the tax authority sees

US federal / local status

UAE Federal Decree-Law 47/2022 Article 3 imposes a 9% Corporate Tax on taxable income exceeding AED 375,000.

Home-country rule

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

Editorial verdict

Leverage the DSO tech ecosystem for infrastructure, but ensure your German tax advisor reviews the CFC rules under AStG to avoid double taxation.

Key compliance risks
  • 01German CFC rules (AStG) may lead to immediate taxation of undistributed profits
  • 02Mandatory AO §138 disclosure requirements for German tax residents
  • 03Economic substance requirements for UAE tax residency status
§ 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 Silicon Oasis Authority 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 (Silicon Oasis) vs US LLC (Wyoming)

UAE Free Zone (Silicon Oasis)
Free Zone LLC
US LLC (Wyoming)
LLC
Entity
Free Zone LLC
LLC
Setup cost
$1,428
$102.00
Annual
$1,428
$60.00
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
9% CT above AED 375k; tech-focused free zone with data-center infrastructure
0% state tax; federal only on US-source income
§ 05Questions founders actually ask

FAQ

Yes, UAE Federal Decree-Law 47/2022 applies a 9% Corporate Tax rate on net profits exceeding the AED 375,000 threshold. Small Business Relief may be available for entities with revenue below specific thresholds.
Next step

Start filing with Dubai Silicon Oasis Authority

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