本文由盛世太平集团提供

我们简单的讲述一下如何在迪拜设立公司。根据迪拜公司法规定，迪拜的营业许可证主要分为三大种类：

Commercial license （商业许可经营证）：基本上涵括了所有和贸易相关的行业。

Professional License (专业性许可经营证) ：主要包括工匠，裁缝和服务行业等专门性技术行业。

Industrial License (工业许可经营证) ：主要包括制造业和工业。

一般情况，普通的许可经营证的颁发是由迪拜经济发展许可部门颁发的（酒店和与旅游业相关的行业的许可经营证则是由迪拜旅游局颁发的），另外还有一些特殊行业需要取得相关部门的批准才可以申请执照。譬如，银行及与其相关的金融机构的设立需要取得阿联酋中央银行的批准，保险及与其相关机构的设立需要得到财政局的批准，医药及医疗行业则需要得到卫生部的许可等。并且所有的经营许可证都需要在迪拜商会进行登记。公司账户开办时，该迪拜商会证书是必须出示且必不可少的文件之一。

阿联酋明文规定，对于所有类别的公司设立，阿联酋公民，即持有阿联酋护照的公民必须参与并享有51%股权，但不包含：

1.法律规定当地公民享有100%股权的，如独资企业（Individual Establishment）
2.专门性技术行业，工匠等行业是允许外来投资者占有100%股权的。
3.在自由贸易区设立的所有公司，投资者享有100%股权。
4.一些特定行业，GCC海湾国家的公民享有100%股权的。
5.GCC国家的公民和阿联酋公民共同投资的公司。
6.外来投资者在阿联酋设立的分公司及办事处。

为了规划及管理外来投资者在本土的经营，联邦法1988年修正案第十三条对商业公司法进行了相关的规范。从广义说，这些规定的条款如下：任何商业公司的本土股本不得少于51%并且定义了七类企业法律形式可以在阿联酋建立。这包括对股东，法定代表人，最低注册资本及注册流程的要求。并对公司变更，合并及解散进行进一步的规范及管理。七类企业法律形式是指：
1.普通合伙公司
2.一般合伙公司
3.合资公司
4.公共股份公司
5.私人股份公司
6.股份合伙公司
7.有限责任公司

合伙公司
一般合伙企业仅限于阿联酋公民，但迪拜政府并不鼓励建立该法律形式公司。

合资公司
合资企业是由外来投资者和地方投资者共同组成的企业。地方投资者的股权参与不得低于51%，但利润和损失是可以自由分配的。地方经营者对公司承担所有责任。

公共和私人股份公司
法律规定，经营银行，保险，金融活动的公司应当作为上市公司经营。然而，外国银行、保险和金融公司可以在迪拜开设一个分支机构或代表处设立一个办事处。股份公司主要适合于大型项目或业务，公共股份公司最低资本是DHS10,000,000（2725000美元），和私人股份公司最低资本是DHS2,000,000（545000美元）。董事长及主要的理事必须是阿联酋公民。

有限责任公司
有限责任公司是有2个到50个投资者共同投资组成的公司。在迪拜，最低注册资本不得低于300,000DHS,外商股权不得超过49%,公司收益及损失是可以规定。该企业法律形式在阿联酋是普遍受大家推崇的。具体注册流程如下：

1.选取适合的公司名称，并由经济部发展许可部门批准
2.拟定公司章程，并在迪拜法院公证处认证
3.经经济部发展许可部门许可，申请营业许可证
4.营业许可证发放后，需在迪拜商会登记注册

外国公司驻阿联酋办事处及分公司
公司法规定，外国公司驻阿联酋办事处及分公司，可以享有100%股权，阿联酋公民只作为当地代理服务，不参与公司运营。这里的当地代服务与传统的担保人（保人）是有区别的，当地代服务可以不享有股权而传统意义上的保人是享有51%股权的。注册该类型的公司流程如下：

1.提供母公司所有文件的公证认证文件
2.该分公司或办事处需要得到经济部及经济发展许可部门的双层审批
3.审批通过后，方可进一步的在经济发展许可部门申请办理营业许可证
4.营业许可证发放后，需在迪拜商会登记注册

详情请联系盛世太平集团，050-9272754, 下期将详述如何选择企业法律类别及保障投资者权益

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