Moving to Dubai from Italy
AIRE registration, Italy's presumption of residence for moves to the UAE, and how the Italy-UAE tax treaty protects Italians who relocate to Dubai.
Italian entrepreneurs, designers and executives are a strong community in Dubai. Italy has a tax treaty with the UAE, but Italian law presumes that Italian citizens who move to the UAE remain resident in Italy unless they prove otherwise. The move has to be documented.
At a glance
- Tax treaty: Italy and the UAE have a double tax agreement, with tie-breaker rules based on permanent home, centre of vital interests, habitual abode and nationality.
- Presumption: the UAE is on Italy's list of countries for which Italian citizens who move there are presumed to remain Italian tax residents.
- Burden of proof: registering with AIRE and holding a UAE visa are not enough on their own. You must show your real life and interests are in Dubai.
- Treaty protection: Italian courts have confirmed that the treaty tie-breaker rules can prevail over the domestic presumption.
Proving the move
Build a clear file: your UAE residence visa and Emirates ID, a lease or property in Dubai, your UAE tax residency certificate, family and children in the UAE, UAE bank accounts and evidence of where you work. Keep visits to Italy under control and avoid keeping a home there that you use.
Italian assets and companies
Italian property and Italian-source income stay taxable in Italy. If you own an Italian company, review who manages it after the move.
How Imperial Group helps
- A review of your residence position before you move, so you know when your home-country tax exposure actually ends
- The right UAE structure for your business: free zone, mainland or a holding company, with real substance
- Company setup, visas, Emirates ID and bank account opening support
- UAE tax residency certificate, corporate tax and VAT registrations from day one
- Ongoing accounting, tax filings and a single point of contact for everything in the UAE
Sources
This page gives general information as at the date shown and is not advice for your specific situation. Rules in other countries are summarised for orientation; your home-country position should be confirmed before you act.
Talk it through with us
Tell us where you are and what you are planning. You will hear back from the team who will do the work, not a sales desk.