IFZA UAE Free Zone for German Indie Developers
IFZA is the cheaper Dubai FZ alternative to MEYDAN for German indie developers pursuing a personal relocation to escape German 42-45% marginal tax plus Solidaritätszuschlag. Without relocation, AStG CFC rules attribute UAE profits back to your German base at 25%+.
Under Federal Decree-Law 47/2022, UAE CT applies 9% above AED 375,000 taxable income. Free Zone Person meeting substance retains 0% on qualifying income.
Germany side: Wegzugbesteuerung (§6 AStG exit tax) on unrealized gains when leaving Germany; AO §138 Anzeigepflicht filing within one month of formation. Plan the exit with a Steuerberater.
Model the full outlay, not just the setup fee
- SetupIFZA setup$12,900
- AnnualYear 2 renewal$12,900
What the tax authority sees
UAE IFZA companies fall under Federal Decree-Law 47 of 2022: 9% CT above AED 375,000 taxable income; Free Zone Person may retain 0% on qualifying income with adequate substance in Dubai.
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
IFZA is only tax-efficient for Germans who relocate; otherwise AStG CFC pass-through attributes UAE profits back to German tax at 25%+.
- 01AStG CFC attribution if founder remains German tax resident
- 02AO §138 Anzeigepflicht — notify Finanzamt within one month
- 03Wegzugbesteuerung §6 AStG on unrealized gains when leaving Germany
- 04UAE CT 9% above AED 375,000 taxable income
From filing to funded bank account
UAE Free Zone (IFZA) vs US LLC (Wyoming)
FAQ
No. AStG §7-14 CFC attributes low-taxed foreign controlled entity income (below 25% effective tax) to German residents. UAE FZ at 0-9% falls within CFC scope. Without relocation, German 25%+ pass-through applies anyway — IFZA structure adds cost without tax benefit.
Start filing with IFZA
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.