Tax residency certificate (also sometimes called tax domicile certificate) is an official document issued by respective authority confirming tax residence of a company or a legal entity in a given country.
In case of UAE such tax residency / domicile certificate is issued by the Ministry of Finance of UAE. The certificate can be received for a company registered in UAE as well as for persons who have residency visa /permanently reside in the UAE. Validity of tax residency certificate is one year from the date of its issue.
For UAE onshore companies, the tax residency certificate is the document which permits to fully utilize the advantages of the extensive double tax treaties network the UAE has signed with large number of countries from different regions of the world. Same applies for physical persons – residents of UAE. Such persons, being in the possession to receive tax residency certificate, can also use the double tax treaties advantages available for physical persons.