MEYDAN UAE Free Zone for German Indie Developers
MEYDAN Free Zone appeals to German indie developers considering a personal relocation to Dubai for 0% personal income tax. Without relocation, AStG CFC rules attribute the low-taxed UAE company income back to your German tax base at 25%+, negating the CT advantage.
Under Federal Decree-Law 47/2022, UAE CT applies 9% above AED 375,000 taxable income. Free Zone Person meeting substance may retain 0% on qualifying income.
Germany side: Wegzugbesteuerung (§6 AStG exit tax) on unrealized gains applies when leaving Germany; AO §138 filing required within one month. Break German tax residency and plan the exit with a Steuerberater.
Model the full outlay, not just the setup fee
- SetupMEYDAN Free Zone setup$12,500
- AnnualYear 2 renewal$12,500
What the tax authority sees
UAE MEYDAN FZ companies fall under Federal Decree-Law 47 of 2022: 9% CT above AED 375,000 taxable income; Free Zone Person status may preserve 0% on qualifying income only with adequate Dubai substance.
AO §138 Anzeigepflicht (foreign entity disclosure); CFC rules
MEYDAN is high value only if the German founder relocates and breaks German tax residency; AStG CFC otherwise attributes low-tax UAE income back to Germany.
- 01AStG (Außensteuergesetz) CFC attribution if founder remains German tax resident
- 02AO §138 Anzeigepflicht — notify Finanzamt within one month
- 03Wegzugbesteuerung on unrealized gains when leaving Germany permanently (§6 AStG)
- 04UAE CT 9% above AED 375,000 taxable income
From filing to funded bank account
UAE Free Zone (MEYDAN) vs US LLC (Wyoming)
FAQ
No. AStG §7-14 CFC provisions attribute passive income of low-taxed foreign controlled entities (below 25% effective tax) to German resident owners. UAE FZ at 0-9% is well within CFC scope. Without relocation, you pay German 25%+ on attributed income anyway — the UAE structure adds cost without saving tax.
Start filing with MEYDAN Free Zone
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.