Presence route
DIFC branch of a foreign company
Register an existing overseas company as a Recognised Company
In short
A DIFC branch is registered as a Recognised Company. It is not a separate legal person: the overseas parent is the legal entity and carries full liability for what the branch does. Branches suit banks, law firms and corporates that need the parent's balance sheet and track record to travel with them.
- Legal status
- Recognised Company. Not a separate legal person
- Liability
- Sits with the overseas parent in full
- Governing law
- DIFC Companies Law and Operating Law
- Key requirement
- Legalised parent constitutional documents and accounts
- Timeline
- 5 to 8 weeks, driven by legalisation
- Representative
- At least one authorised representative resident in the UAE
Who this suits
- International banks and financial institutions extending into the region
- Law firms and professional practices operating under a global partnership
- Corporates that need the parent's credit standing on regional contracts
- Groups where a subsidiary would fragment a consolidated regulatory position
Who it does not
- Businesses that want liability ring-fenced away from the parent
- Structures where local ownership or a separate shareholder register is needed
Branch or subsidiary
The commercial answer usually comes down to liability and credibility. A branch carries the parent's name, its balance sheet and its history, which wins mandates that a newly incorporated subsidiary cannot. It also means that a claim against the branch is a claim against the parent, with nothing in between.
A subsidiary reverses both. Liability stops at the subsidiary, the shareholder register is separate, and the entity can be sold or restructured on its own. For regulated groups the choice often follows the regulatory strategy: a branch may let the group rely on a consolidated position, while a subsidiary stands alone.
Document legalisation is the timeline
The branch application itself is not complicated. What determines how long it takes is the paperwork from the parent's home jurisdiction: certificate of incorporation, constitutional documents, board resolution approving the branch, power of attorney for the authorised representative and recent audited accounts. Each has to be notarised, then legalised or apostilled, then attested for UAE use.
Countries party to the Apostille Convention move faster since the UAE acceded to it. Countries outside it still route through consular legalisation, which can take weeks. Start this before anything else and the rest of the process fits around it.
Ongoing obligations
A Recognised Company files the parent's audited accounts with the Registrar rather than preparing standalone DIFC statutory accounts, though it still keeps proper records for its own operations. It renews its licence annually, maintains its registered office and reports changes at the parent level, including changes of directors, name or constitution.
For tax the branch is a UAE permanent establishment of the parent and must register for corporate tax in its own right. Whether the zero per cent Qualifying Free Zone Person rate is available needs analysis, because the parent's wider activities can affect the position.
What the Registrar asks for
- Certificate of incorporation of the parent, legalised and attested
- Parent constitutional documents, legalised and attested
- Board resolution approving the branch and appointing the authorised representative
- Power of attorney for the authorised representative
- Most recent audited financial statements of the parent
- Passport and residence evidence for the authorised representative
- Signed lease for premises inside the DIFC
The process, stage by stage
- 1
Legalisation
2 to 5 weeksGather the parent documents and run them through notarisation, apostille or consular legalisation and UAE attestation.
- 2
Name approval
3 to 5 daysReserve the branch name, which normally mirrors the parent with a DIFC suffix.
- 3
Application
1 weekFile the Recognised Company application with the legalised pack through the DIFC Client Portal.
- 4
Registrar review
2 to 3 weeksThe Registrar reviews the parent documents and the authorised representative appointment.
- 5
Registration and licence
3 to 5 daysCertificate of registration and commercial licence issue and the branch can operate.
Indicative cost
| Item | Amount | Notes |
|---|---|---|
| Registration fee | US$8,000 | Recognised Company |
| Commercial licence | US$12,000 per year | |
| Document legalisation | US$2,000 to US$6,000 | Depends on the parent jurisdiction |
| Office space | From US$8,000 per year |
About these figures
Official fees are set by DIFC and the DFSA and change without notice. These figures were reviewed in September 2026 and exclude salaries, regulatory capital and legal costs. Use the cost calculator to build a full estimate, and confirm current fees before budgeting.Questions about this route
Is a DIFC branch a separate legal entity?
No. It is an extension of the overseas parent, registered as a Recognised Company. Contracts are with the parent and liabilities rest with the parent.
Does a branch file its own audited accounts?
It files the parent's audited financial statements with the Registrar. It does not usually prepare separate DIFC statutory accounts, although it must keep proper records and may need standalone figures for corporate tax.
How long does UAE document attestation take?
Two to five weeks in most cases. Apostille countries are at the faster end since the UAE joined the Apostille Convention. Jurisdictions requiring full consular legalisation take longer, and it is the single most common cause of delay.
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