The Dubai Multi Commodities Centre (DMCC) Free Zone has introduced two new types of licences — the Special Purpose Vehicle (SPV) and the Holding Company licence.
SPV Licence
The SPV licence is intended for companies and investors seeking a simplified structure without complex operational functions. It is an optimal solution for entities involved in asset holding, securitisation, and structured finance transactions.
Holding Company Licence
This type of licence allows businesses to effectively manage subsidiaries and investments under a single corporate framework. It is particularly suitable for multinational corporations, family offices, and investment groups looking to consolidate governance, optimise tax efficiency, and enhance strategic decision-making.
New Licences Without Office Lease Requirements
Both licences eliminate the need for a physical office or operational infrastructure. This enables companies to establish flexible and cost-effective corporate structures within the free zone.
Tax Conditions
Under the UAE’s tax framework, Free Zone residents, including DMCC entities, may qualify for a zero per cent corporate tax rate, provided certain conditions are met.
