Ministerial Decision No, 83 of 2023 on Determination of the Conditions under which the Presence of a Natural Person in the UAE

• The presence of the natural person in the UAE is a result of exceptional circumstances of a public or private nature.
• The Natural person or the Non-Resident Person cannot reasonably predict the exceptional circumstances.
• The Natural person did not have any intention to remain in the UAE when the exceptional circumstances are over.
• The Non-Resident Person does not have a Permanent Establishment in the UAE before the occurrence of the exceptional circumstances.
• The Non-Resident Person did not consider that the Natural Person is creating a Permanent Establishment or obtaining income in the UAE as per the tax legislation applicable in other jurisdictions.

Exceptional Circumstances means a situation or an event which is beyond the control of natural person and occurred while he was already in the UAE, which he could not predict or prevent and which prevented him from leaving the UAE he originally planned.

1. Exceptional circumstances of a public nature include :

• Adoption of public health measures by the competent authorities in the UAE or in the jurisdiction of the original workplace or by the World Health Organization.
• Travel restrictions are imposed by the competent authorities in the UAE or in the jurisdiction of the original workplace.
• Legal sanctions are imposed on the natural person preventing them from leaving the UAE.
• War or occurrence of terrorist attacks.
• Occurrence of natural disasters.
• Any other circumstances similar to those provided above as prescribed by the Authority.

2.Exceptional circumstances of a private nature include:

• Occurrence of an emergency health condition which affects the natural person or their relatives up to the fourth degree, including by way of adoption or guardianship.
• Any other circumstances similar to those provided above as prescribed by the Authority.

Download Ministerial Decision No 83 of 2023