Identification of individuals who ultimately own or control a legal entity purchasing property. Required for all corporate buyers. Disclosure threshold: 25% or more ownership.
| Buyer Type | UBO Declaration |
| Individual | Not required |
| UAE company | Mandatory for owners with 25%+ |
| Offshore entity | Full ownership chain required |
| Trust or foundation | Settlor and beneficiaries disclosed |
Non-disclosure results in transaction rejection by Dubai Land Department. Corporate structures must provide certificate of good standing and memorandum of association.
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