Except citizens of G.C.C. countries (Qatar, Kuwait, Saudi Arabia, Bahrain and Oman), all visitors to the U.A.E. require a visa. Citizens of Andorra, Australia, Austria, Belgium, Brunei, Canada, Denmark, Finland, France, Germany, Greece, Hong Kong, Island, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Malaysia, Monaco, Netherlands, New Zealand, Norway, Portugal, San Marino, Singapore, South Korea, Spain, Sweden, Switzerland, UK and USA receive a visitor visa at the port of entry of 30 days without a fee. Such visa can be renewed for a fee. Tourists from the East-European countries, from China, South-Africa and from the states of the former Soviet-Union may obtain a non-renewable visa for 30 days provided a local invitation (from hotel, tour-operator, etc.) is available.

The Department of Naturalisation & Residency (DNR) subject to approval of the Ministry of Labour and Social Affairs provides work-visas. Such an approval is only given if a local cannot fill the position. The work-visa is deposited at the port of entrance. It allows a stay of 60 days. During this time, the residence permit needs to be obtained which initially allows to stay for three years. In order to receive the residence permit, a medical test in a state-hospital must be passed. The residence permit becomes invalid if the entitled person stays outside of the U.A.E. for more that 6 months.
Subject to the passing of the medical test, residence permits are also provided if a business activity is established in the U.A.E. through the founding of a company or participation. Also in connection with the purchase of certain real estate, residence permits can be obtained. In case the individual has his centre of activities and permanent residence in the U.A.E., he is taxable in this country. In case of existence of a double-taxation treaty, the taxation is the exclusive right of the U.A.E. As this country does not levy income taxes, no taxes are payable at all.
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