UBO and ESR filings should match the company you formed, not a template from a setup agent. Ultimate Beneficial Owner rules apply widely. Economic Substance depends on whether you carry on a relevant activity. Free-zone status is not a blanket exemption.
UBO
We file the people who actually own and control the company. Nominee stories that do not match the bank file are how you get two regulators asking the same question. We have filed from Deira since 2024 on that basis.
ESR
If you have no relevant activity, we file that. If you do, we do not invent substance on paper. The licence and the invoices have to agree.
Questions we are asked
Do all free-zone companies file ESR?
It depends on activity. We review the licence and the actual business before we tell you what to file.
Can you back-file missed years?
Often, with a letter that names the late position. Ignoring it is worse.
Is this the same as Corporate Tax?
No. Different regime, same office. They should not contradict each other.