ESR Legacy Support in Dubai
Resolve historic Economic Substance Regulation periods, records, notices or penalties where a legacy matter remains open.
Cost of Delay
Last reviewed 22 Sep 2026Economic substance reporting was cancelled for financial years ending after 31 December 2022. This is not a current annual filing service. Urgency applies only where a historic notice, record or unresolved period exists.
Summarised from official UAE sources for information. Amounts and deadlines depend on the facts and can change, so the current position is confirmed before we advise.
Get Help with an ESR NoticeCase study
Example scenario, not a completed engagementA business received a query relating to an earlier ESR period. Regent reconstructed the relevant activity and filing history and prepared a documented response.
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Frequently asked questions
What does Regent include in its ESR Legacy Support service?
Scope includes legacy period assessment, historic filing and evidence review, penalty or notice analysis, and response and closure support. The proposal confirms entities, periods and exclusions.
When should we start and what will Regent need?
Start when the obligation, transaction, notice or deadline is known. Regent will issue a focused request list beginning with legacy period assessment, entity details, records and dates.
Can we check our position before committing to the full service?
Yes. Use the ESR Legacy Matter Check for an initial indication, then route the result to the appropriate Regent advisor.