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Licences & changes

Changing legal form and converting between jurisdictions

Sole establishment to LLC, free zone to mainland, one zone to another. Some are conversions that preserve the entity; others are a new company with a new licence and everything rebuilt.

Conversion or new entityContinuity is the questionContracts may not follow

What it covers

What this licence actually permits.

Changing legal form means moving between structures — a sole establishment becoming a limited liability company, a civil company becoming an LLC, a free zone company converting to mainland. The critical distinction is whether the change is a true conversion in which the same legal person continues with a different form, or whether it is in substance the creation of a new entity and the winding up of the old one. That determines whether contracts, licences, registrations and history carry across.

Where continuity is not preserved, the consequences reach a long way. Customer contracts may need novating rather than assigning. The bank account is a new account with a new onboarding, meaning the trading history that supported a credit facility restarts. Employee visas are cancelled and reissued under the new establishment card. The customs code, the VAT registration and the corporate tax registration may all need to be reissued. None of this makes the move wrong — moving from a free zone to the mainland to serve domestic customers is often exactly right — but it should be planned as a project rather than treated as an amendment.

At a glance

True conversion
Same legal person, different form — continuity preserved
New entity
Effectively incorporation plus winding up of the old
Contracts
May require novation rather than assignment
Banking
A new entity means new onboarding and lost trading history
Employees
Visas cancelled and reissued under the new establishment card
Registrations
Customs, VAT and corporate tax may all need reissuing

What it costs

Banking restarted35%New entity means new onboarding and lost credit history
Employee visas reissued30%Cancelled and reissued under the new establishment card
Registrations reissued20%Customs, VAT and corporate tax
Contracts novated15%Assignment may not be sufficient without consent

Proportions indicative — they shift with visa count, premises and activity.

What does not carry across when continuity is not preserved. It is a project, not an amendment.

The procedure

What the amendment involves.

  1. Establish whether continuity is preservedThis single question determines the whole plan and the answer depends on the authorities involved.
  2. Map what does not carry acrossContracts, bank relationship, credit facilities, registrations, employee visas.
  3. Sequence banking earlyA new entity needs a new account, and opening it takes weeks you cannot spend without one.
  4. Plan the employee transitionVisas cancelled and reissued means a period of administration for every member of staff.
  5. Novate the material contractsAssignment may not be sufficient where the counterparty's consent is required.
The mistake people make. Treating a free zone to mainland move as an upgrade rather than a project. It is frequently the right commercial decision and it restarts the bank relationship, the visa file and several registrations — which is a quarter of administration nobody scheduled.

Related

Questions

There are routes to do so, and whether the entity continues or a new one is created depends on the authorities involved. That determines everything else.

If the legal person continues, usually with an update. If a new entity is created, it is a new account and a new onboarding.

Where a new entity is created, visas are cancelled and reissued under the new establishment card, which is a period of administration per employee.

Not necessarily. Where continuity is not preserved, material contracts may need novating with the counterparty's consent.

One question

What are you actually trying to change?