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Licensable activity

Holding & SPVs

Owning things rather than doing things. Shares in operating companies, intellectual property, real estate, vessels. A holding entity carries no trading activity, and in most jurisdictions may not invoice for services without changing what it is.

8 of 40 authorities licence it 4 of 7 emirates Holding, SPV or offshore, depending on jurisdiction licence

Classification

How it is coded.

UAE activity lists derive from ISIC Revision 4, the United Nations industrial classification. Each emirate's economic department and each free zone then extends that base with its own numbering, so the same activity carries a different code in Dubai than it does in Sharjah or inside DMCC.

ISIC Rev. 4
Section K — group 64.2, activities of holding companies
Licence category
Holding, SPV or offshore, depending on jurisdiction
Regulator
No sector regulator — the licensing authority is the only approval, unless a specific product or premises triggers one.
Ask for your exact code in writing. Emirate activity lists are revised continually, and the code that applied last year may not apply to your file. We confirm it against the authority's current schedule and send it to you before anything is signed.

Approvals beyond the licence

None ordinarily
Holding structures are administratively straightforward. The complexity is in getting the structure right, not in permissions.

In practice

ADGM's SPV regime is the cleanest in the region — no premises, no visas, recognised by foreign counsel without explanation. RAK ICC is the offshore equivalent, JAFZA Offshore is the one that can hold Dubai freehold directly in designated developments, and DIFC has its own prescribed company framework.

What to watch. Holding company businesses are a Relevant Activity for Economic Substance purposes, and transactions with related parties must be priced at arm's length and documented. A holding structure is not a filing holiday — it is a different set of filings.