How to Register a Branch of a Foreign Company in the UAE
Published 15 Jul 2026 · Updated 12 Aug 2026 · 2 min read · By UAE Info Portal Editorial Team, Editorial Team
Reviewed by UAE Info Portal Editorial Team, Editorial Team
Key Takeaways
- A branch is not a separate legal entity — the foreign parent bears full legal liability for the branch's UAE obligations.
- Branch activities are restricted to the same scope as the parent's activities in its home jurisdiction.
- Parent company documents (incorporation certificate, MOA, board resolution) generally need attestation and UAE embassy legalization.
- The branch still maintains its own UAE accounting records and files its own corporate tax return despite not being a separate entity.
Because a branch isn't a separate legal entity, the parent company bears full legal liability for the branch's activities and obligations in the UAE, which is an important distinction from setting up a UAE LLC subsidiary where liability is generally contained within the subsidiary itself. Branch activities are also restricted to the same scope as the parent company's activities in its home jurisdiction, meaning a branch can't simply expand into unrelated business lines the parent doesn't already carry out.
Documentation requirements typically include the parent company's certificate of incorporation, Memorandum and Articles of Association, a board resolution approving the branch's establishment in the UAE, and a power of attorney appointing a local branch manager, all of which generally need to be attested in the country of origin and then legalized by the UAE embassy there before submission. Mainland branches are licensed through the Department of Economy and Tourism, while free zone branches follow the free zone's own registration process, and both generally still require the branch to maintain UAE accounting records and file its own corporate tax return locally despite not being a separate legal entity.
Some mainland branch activities historically required a local service agent, though this requirement has narrowed considerably following ownership reforms, and it's worth confirming current requirements for the specific activity before assuming one is needed. Given the attestation chain required for foreign parent company documents and the liability implications of the branch structure, working with a corporate lawyer or PRO service experienced in foreign branch registration is generally advisable before initiating the process.
Documents Required
- Parent company certificate of incorporation (attested)
- Board resolution approving UAE branch
- Power of attorney appointing local branch manager
Frequently Asked Questions
Is a UAE branch a separate legal entity from its foreign parent?
No, a branch remains legally part of the foreign parent company rather than a distinct entity, meaning the parent bears full legal liability for the branch's activities in the UAE.
Can a UAE branch carry out different activities than its parent company?
Generally no, branch activities are restricted to the same scope as the parent company's activities in its home jurisdiction.
What documents need to be attested for a UAE branch registration?
The parent company's certificate of incorporation, Memorandum and Articles of Association, and board resolution generally need to be attested in the country of origin and legalized by the UAE embassy before submission.
Does a UAE branch need to file its own corporate tax return?
Yes, despite not being a separate legal entity, a UAE branch generally still needs to maintain local accounting records and file its own corporate tax return in the UAE.
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