{"id":6174,"date":"2020-01-09T13:44:05","date_gmt":"2020-01-09T13:44:05","guid":{"rendered":"https:\/\/merritt.ae\/?page_id=6174"},"modified":"2024-11-05T09:20:47","modified_gmt":"2024-11-05T05:20:47","slug":"loi-sur-la-substance-economique","status":"publish","type":"page","link":"https:\/\/merritt.ae\/fr\/societe\/loi-sur-la-substance-economique\/","title":{"rendered":"La loi sur la substance \u00e9conomique"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow   avia-builder-el-0  el_before_av_textblock  avia-builder-el-first   container_wrap sidebar_right'  >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2giuc2-4a235a3f332668bd0855cef527d737a9\">\n#top #wrap_all .avia-slideshow .av-slideshow-caption.av-2giuc2-4a235a3f332668bd0855cef527d737a9__0 .avia-caption-title{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-slideshow av-2giuc2-4a235a3f332668bd0855cef527d737a9 avia-slideshow-featured av_slideshow_full avia-slide-slider av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-2giuc2-4a235a3f332668bd0855cef527d737a9__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-2giuc2-4a235a3f332668bd0855cef527d737a9__0 caption_fullwidth caption_center caption_center_framed caption_framed'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><h2 class='avia-caption-title '  itemprop=\"name\" >Loi sur la substance \u00e9conomique<\/h2><div class='avia-caption-content av_inherit_color'  itemprop=\"description\" ><p>Economic Substance Regulation (ESR) applicable aux Emirats \u00e0 compter de 2019<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><img decoding=\"async\" fetchpriority=\"high\" class=\"wp-image-5697 avia-img-lazy-loading-not-5697\"  src=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/12\/Marina-1500x430.jpg\" width=\"1500\" height=\"430\" title='Marina' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div><div id='after_full_slider_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-6174'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-k446eyj1-8f51e30beb6b39851366975d98fcaeee '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10310\" src=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\" alt=\"\" width=\"16\" height=\"16\" \/> Le 2 octobre 2024, le gouvernement des \u00c9mirats arabes unis\u00a0 a apport\u00e9 d&#8217;importantes modifications \u00e0 la r\u00e9glementation sur la substance \u00e9conomique (ESR) par le biais de la d\u00e9cision du Cabinet n\u00b0 98 de 2024.<\/p>\n<p>L&#8217;impact de ces changements s&#8217;appliquent aux p\u00e9riodes comptables se terminant avant ou le 31 d\u00e9cembre 2022.<\/p>\n<p><strong>Les entreprises dont les p\u00e9riodes comptables commencent le ou apr\u00e8s le 1er janvier 2023 ne sont plus tenues de d\u00e9poser une notification et\/ou un rapport sur la substance \u00e9conomique aux Emirats.<\/strong><\/p>\n<p>Publi\u00e9e au Journal officiel le 16 septembre 2024, la d\u00e9cision du Cabinet n\u00b0 98 de 2024 modifie la r\u00e9solution du Cabinet n\u00b0 57 de 2020 concernant les exigences en mati\u00e8re de substance \u00e9conomique, en ajoutant un article (2) B pour limiter son application g\u00e9n\u00e9rale aux exercices fiscaux compris entre le 1er janvier 2019 et le 31 d\u00e9cembre 2022.<\/p>\n<p>Il est \u00e0 noter que pour b\u00e9n\u00e9ficier des avantages des conventions fiscales, les soci\u00e9t\u00e9s devront toujours d\u00e9montrer qu&#8217;elles disposent d&#8217;une substance ad\u00e9quate aux Emirats et devront l&#8217;indiquer dans leur d\u00e9claration d&#8217;<a href=\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\">imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s aux Emirats<\/a> (qui sera envoy\u00e9e via le portail de l&#8217;autorit\u00e9 fiscale f\u00e9d\u00e9rale EmaraTax).<\/p>\n<p><b><strong>Qu&#8217;est-ce que cela signifie pour votre soci\u00e9t\u00e9 ?<\/strong><\/b><\/p>\n<ul>\n<li>Si vous \u00e9tiez pr\u00e9c\u00e9demment tenu de vous conformer \u00e0 la r\u00e9glementation sur la substance \u00e9conomique, vous n&#8217;\u00eates plus tenu de satisfaire \u00e0 ces exigences pour les exercices fiscaux se terminant apr\u00e8s le 31 d\u00e9cembre 2022.<\/li>\n<li>Toutes les amendes impos\u00e9es en vertu des dispositions de la d\u00e9cision du Cabinet no 57 pour les exercices comptables se terminant apr\u00e8s le 31 d\u00e9cembre 2022 seront annul\u00e9es. Toute amende pay\u00e9e en relation avec un exercice comptable qui s&#8217;est termin\u00e9 apr\u00e8s le 31 d\u00e9cembre 2022 sera rembours\u00e9e.<\/li>\n<\/ul>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-m3408r2b-20bfa9c6346e01eeec67677f2947f85d\">\n#top .av-special-heading.av-m3408r2b-20bfa9c6346e01eeec67677f2947f85d{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-m3408r2b-20bfa9c6346e01eeec67677f2947f85d .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-m3408r2b-20bfa9c6346e01eeec67677f2947f85d .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-m3408r2b-20bfa9c6346e01eeec67677f2947f85d av-special-heading-h2  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Pr\u00e9sentation g\u00e9n\u00e9rale de la r\u00e9glementation ESR<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-av_textblock-564067357eb74c20cdd60b282c9b50bd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Les Emirats ont mis en place une loi sur la substance \u00e9conomique. Veuillez noter que cette nouvelle r\u00e9glementation concerne tous les pays dits &#8220;\u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e&#8221; (BVI, Seychelles, Bahamas, Jersey, etc.) et pas seulement les Emirats.<\/p>\n<p>Cette loi est applicable d\u00e8s 2020. <strong>C&#8217;est une opportunit\u00e9 pour les Emirats car c&#8217;est une des seules juridictions de l&#8217;OCDE qui offre une fiscalit\u00e9 nulle (<a href=\"https:\/\/merritt.ae\/fr\/impot-societes-emirats-2023\/\" target=\"_blank\" rel=\"noopener\">ou tr\u00e8s r\u00e9duite \u00e0 compter de 2024<\/a>) avec la possibilit\u00e9 d&#8217;avoir de la substance \u00e9conomique sur place.<\/strong><\/p>\n<p>Voici la loi: <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/02\/Cabinet-of-Ministers-Resolution-No-31-of-2019-Concerning-Economic-Substance_English.pdf\" target=\"_blank\" rel=\"noopener\">Cabinet of Ministers Resolution No 31 of 2019 Concerning Economic Substance<\/a><br \/>\nLa loi a \u00e9t\u00e9 mise \u00e0 jour en ao\u00fbt 2020 avec la publication du <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/10\/New_Cabinet_Resolution_No_57_of_2020.pdf\">Cabinet of ministers resolution no 57 of 2020<\/a> et <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/10\/Ministerial-Decision-100-of-2020.pdf\">Ministerial decision no. 100 for the year 2020<\/a>.<\/p>\n<p>Nous vous invitons \u00e0 visiter le site de la <a href=\"https:\/\/tax.gov.ae\/en\/esr\/economic.substance.regulations.aspx\" target=\"_blank\" rel=\"noopener\">FTA avec une FAQ tr\u00e8s compl\u00e8te sur cette r\u00e9glementation<\/a>.<\/p>\n<p>Nous vous proposons de simplifier au maximum cette r\u00e9glementation avec l&#8217;explication suivante:<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-000fd5138730f73d30699c22b4b10acc\">\n#top .av-special-heading.av-av_heading-000fd5138730f73d30699c22b4b10acc{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-000fd5138730f73d30699c22b4b10acc .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-000fd5138730f73d30699c22b4b10acc .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-000fd5138730f73d30699c22b4b10acc av-special-heading-h2  avia-builder-el-4  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Etape 1: Identifier si votre soci\u00e9t\u00e9 est concern\u00e9e par la loi<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-k446kzhd-ba2eb32840f350455f55f9ecf9270ae0 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Nous vous invitons \u00e0 lire cet <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/10\/01.08.2020-Economic-Substance-Updated-UAE-Economic-Substance-Flowchart-amended-regulations-guidance-English-v.1.pdf\" target=\"_blank\" rel=\"noopener\">arbre de d\u00e9cision<\/a> publi\u00e9 par les Autorit\u00e9s.<\/p>\n<p>Une soci\u00e9t\u00e9 des Emirats ayant des revenus provenant d\u2019un ou de plusieurs des secteurs suivants sera tenue de d\u00e9terminer si elle dispose de la &#8220;substance ad\u00e9quate&#8221; aux Emirats. Les secteurs concern\u00e9s sont:<br \/>\n&#8211; Banking<br \/>\n&#8211; Insurance<br \/>\n&#8211; Fund management<br \/>\n&#8211; Finance and leasing<br \/>\n&#8211; Pure equity holding company<br \/>\n&#8211; Shipping<br \/>\n&#8211; Headquartering<br \/>\n&#8211; Intellectual property holding<br \/>\n&#8211; Distribution and Service centre business<\/p>\n<p>Voici la d\u00e9finition de &#8220;Distribution and Service Centre Business&#8221; qui entre dans le champs d&#8217;application de cette loi:<br \/>\n&#8220;<em>Distribution and Service Centre Business: means a centre that carries out any of the following businesses:<br \/>\n(a) purchasing from a Foreign Connected Person component parts or materials for goods; or goods ready for sale, and reselling such components parts, paterials or goods; or<br \/>\n(b) provident services to Foreign Connected Persons&#8221;.<br \/>\n<\/em><\/p>\n<p>Une <em>Connected Person<\/em> est: <em>&#8220;An entity that is part of the same Group as the Licensee or the Exempted Licensee&#8221;.<\/em><\/p>\n<p>Un &#8220;<em>Group<\/em>&#8221; est d\u00e9fini comme &#8220;<em>two or more entities related through ownership or control such that they are required to prepare consolidated financial statements for financial reporting purposes under the accounting standards applicable thereto<\/em>&#8220;.<\/p>\n<p><strong>Donc pour faire simple, si votre soci\u00e9t\u00e9 aux Emirats facture des prestations de services (consultancy) ou des marchandises (trading) \u00e0 une soci\u00e9t\u00e9 du m\u00eame groupe (filiale et\/ou holding de votre soci\u00e9t\u00e9 aux Emirats), votre soci\u00e9t\u00e9 est concern\u00e9e par la r\u00e9glementation sur la substance \u00e9conomique.<\/strong><\/p>\n<p>Cette premi\u00e8re \u00e9tape va de savoir si vous devez remplir la notification ESR (habituellement \u00e0 envoyer avant le 30\/06 de chaque ann\u00e9e). <strong>Si votre soci\u00e9t\u00e9 n&#8217;entre pas dans le champs de la loi ESR, il n&#8217;est pas requis de remplir la notification!<\/strong><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-45754aa30547845d95e214b6ffd69571\">\n#top .av-special-heading.av-av_heading-45754aa30547845d95e214b6ffd69571{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-45754aa30547845d95e214b6ffd69571 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-45754aa30547845d95e214b6ffd69571 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-45754aa30547845d95e214b6ffd69571 av-special-heading-h2  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Etape 2: V\u00e9rifier si votre soci\u00e9t\u00e9 a assez de substance aux Emirats<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-k446obmg-112acd61a6e3146fc00c5230145ee41a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Une soci\u00e9t\u00e9 du secteur concern\u00e9 devra d\u00e9terminer si elle a une &#8220;substance ad\u00e9quate&#8221; aux Emirats. Elle sera consid\u00e9r\u00e9e comme ayant une substance ad\u00e9quate si cette soci\u00e9t\u00e9:<br \/>\n&#8211; est dirig\u00e9e et g\u00e9r\u00e9e aux Emirats: ceci signifie avoir un Manager qui est r\u00e9sident aux Emirats et\/ou des PV d&#8217;Assembl\u00e9e g\u00e9n\u00e9rale\/Conseil d&#8217;administration aux Emirats;<br \/>\n&#8211; a un nombre ad\u00e9quat d&#8217;employ\u00e9s qualifi\u00e9s, une pr\u00e9sence physique et des d\u00e9penses proportionnelles au niveau d&#8217;activit\u00e9 exerc\u00e9 aux Emirats.<\/p>\n<p>Voici un <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/10\/Relevant_Activities_Guide_August_2020-1.pdf\">guide \u00e9mis par les Autorit\u00e9s<\/a> avec des exemples d&#8217;activit\u00e9s requises aux Emirats.<\/p>\n<p>Si vous ne r\u00e9pondez pas \u00e0 ces conditions, il est requis (<em>article 6.2<\/em>) de cr\u00e9er de la substance \u00e9conomique aux Emirats pour que votre activit\u00e9 g\u00e9n\u00e9ratrice de revenus soit bien r\u00e9alis\u00e9e \u00e0 partir des Emirats:<br \/>\n&#8211; Louer un bureau aux Emirats (bail et factures \u00e9lectricit\u00e9, etc.);<br \/>\n&#8211; Embaucher du personnel aux Emirats (son nombre et qualification doivent \u00eatre coh\u00e9rents avec votre chiffre d&#8217;affaires);<br \/>\n&#8211; Le Manager et\/ou les salari\u00e9s de la soci\u00e9t\u00e9 doivent \u00eatre r\u00e9sidents aux Emirats;<br \/>\n&#8211; Tenir et archiver vos <a href=\"https:\/\/merritt.ae\/fr\/societe\/outsourcing-sous-traitance\/reunions\/\" target=\"_blank\" rel=\"noopener\">PV d&#8217;AG<\/a> aux Emirats (avec pr\u00e9sence des associ\u00e9s\/managers aux Emirats le jour de sa tenue);<br \/>\n&#8211; Avoir des d\u00e9penses de votre soci\u00e9t\u00e9 coh\u00e9rente avec votre activit\u00e9.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-32b545c9346c9ef0136560569a8b3cd7\">\n#top .av-special-heading.av-av_heading-32b545c9346c9ef0136560569a8b3cd7{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-32b545c9346c9ef0136560569a8b3cd7 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-32b545c9346c9ef0136560569a8b3cd7 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-32b545c9346c9ef0136560569a8b3cd7 av-special-heading-h2  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Etape 3: Communiquer au Registre un rapport sur votre substance<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-2d48r6-b2156cb81d0c34edbc75fbcfff44f590 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Avant le 31\/12 de chaque ann\u00e9e, il est requis d&#8217;envoyer un rapport au Ministry of finance (MOF) des Emirats indiquant quelle substance \u00e9conomique a \u00e9t\u00e9 mise en place pour votre soci\u00e9t\u00e9 ou quelle sous-traitance vous avez mis en place pour y r\u00e9pondre (<em>article 8<\/em>).<\/p>\n<p>Il est \u00e0 noter que ce rapport pourra \u00eatre communiqu\u00e9 \u00e0 une administration fiscale \u00e9trang\u00e8re sur demande. Il le sera syst\u00e9matiquement si la substance \u00e9conomique n&#8217;est pas remplie aux Emirats (<em>article 9<\/em>). Dans ce cas, une amende jusqu&#8217;\u00e0 AED 50 000 la premi\u00e8re ann\u00e9e et jusqu&#8217;\u00e0 AED 300 000 l&#8217;ann\u00e9e suivante pourra \u00eatre appliqu\u00e9e (<em>article 10<\/em>). De plus, les Autorit\u00e9s transmettront le rapport aux Autorit\u00e9s fiscales \u00e9trang\u00e8res concern\u00e9es (du pays du b\u00e9n\u00e9ficiaire ou de son si\u00e8ge).<\/p>\n<p>Si vous avez une soci\u00e9t\u00e9 dans une autre juridiction et qu&#8217;elle va \u00eatre &#8220;bloqu\u00e9e&#8221; par cette r\u00e9glementation sur la substance \u00e9conomique car ce pays ne peut pas en proposer (BVI, Seychelles, Bahamas, Jersey, etc.), il est possible de proc\u00e9der \u00e0 une re-domicialiation de votre soci\u00e9t\u00e9 aux Emirats. Ainsi vous assurez une continuit\u00e9 de votre soci\u00e9t\u00e9 (contrats sign\u00e9s, comptes bancaires, etc.) tout en lui permettant de justifier de substance aux Emirats.<\/p>\n<p>Le grand int\u00e9r\u00eat cette loi est que les Emirats pourront continuer \u00e0 avoir une fiscalit\u00e9 nulle tout en n&#8217;\u00e9tant plus &#8220;critiqu\u00e9es&#8221; pour cela par les administrations fiscales \u00e9trang\u00e8res. Ceci explique d&#8217;ailleurs pourquoi les Emirats ont \u00e9t\u00e9 retir\u00e9s de la liste noire de l&#8217;OCDE et de l&#8217;Union Europ\u00e9enne.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2792x2j-2320c46cceddb9c6733815b3b5a11589\">\n#top .av-special-heading.av-l2792x2j-2320c46cceddb9c6733815b3b5a11589{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2792x2j-2320c46cceddb9c6733815b3b5a11589 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2792x2j-2320c46cceddb9c6733815b3b5a11589 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-l2792x2j-2320c46cceddb9c6733815b3b5a11589 av-special-heading-h2  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Comment \u00eatre assist\u00e9 concernant l\u2019ESR<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-k5gi4trk-cfddec775b06a13482e2c18a9306ce40 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Pour nos clients, nous effectuons une <a href=\"https:\/\/merritt.center\/fr\/notification-esr\/\" target=\"_blank\" rel=\"noopener\">pr\u00e9-\u00e9tude gratuitement<\/a>. Si votre cas est simple, nous vous indiquerons si votre soci\u00e9t\u00e9 entre ou pas dans le cadre de cette loi.<\/p>\n<p>Dans les cas plus compliqu\u00e9s, si vous souhaitez faire appel \u00e0 l&#8217;assistance d&#8217;un Tax agent, les co\u00fbts sont les suivants:<br \/>\n&#8211; Valider si votre soci\u00e9t\u00e9 est assujettie ou non \u00e0 cette r\u00e9glementation: AED 1500.<br \/>\n&#8211; Remplir la notification pour vous: AED 1000.<br \/>\n&#8211; R\u00e9daction du rapport sur la substance \u00e9conomique: sur devis selon la complexit\u00e9 de votre soci\u00e9t\u00e9.<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":11084,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-6174","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tout ce qu&#039;il faut savoir sur loi sur la substance \u00e9conomique.<\/title>\n<meta name=\"description\" content=\"Depuis le 1er janvier 2020, la loi sur la substance \u00e9conomique est un tournant majeur pour les entreprises. 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